https://www.taxtmi.com/caselaws?id=8881 The court held that the room rent paid by the assessee, though required by the conditions of service, did not qualify as expenditure "in the performance of duties" under section 16(v) of the Income-tax Act, 1961. Therefore, the deduction was disallowed, ruling in favor of the revenue and against the assessee. The parties were to bear their own costs, and the judgment was to be sent to the Income-tax Appellate Tribunal, Cochin Bench. en-us Wed, 13 Sep 1972 00:00:00 +0530 Tue, 16 Jun 2009 19:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8881 The court held that the room rent paid by the assessee, though required by the conditions of service, did not qualify as expenditure "in the performance of duties" under section 16(v) of the Income-tax Act, 1961. Therefore, the deduction was disallowed, ruling in favor of the revenue and against the assessee. The parties were to bear their own costs, and the judgment was to be sent to the Income-tax Appellate Tribunal, Cochin Bench. Case-Laws Income Tax Wed, 13 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8881