https://www.taxtmi.com/caselaws?id=9028 The court ruled in favor of the assessee on all issues. The disallowance of a portion of the director's remuneration was deemed justified as it improved the company's business and was not excessive compared to other directors. The disallowance of expenditure on crockery and linen as capital expenditure was rejected, emphasizing that such replacement expenses are deductible in a hotel business. The deduction claimed for medical expenses for the company's chairman was allowed, considering the bona fide nature of the expenditure despite the absence of specific rules. Costs were awarded to the assessee. en-us Thu, 18 May 1972 00:00:00 +0530 Thu, 18 Jun 2009 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9028 The court ruled in favor of the assessee on all issues. The disallowance of a portion of the director's remuneration was deemed justified as it improved the company's business and was not excessive compared to other directors. The disallowance of expenditure on crockery and linen as capital expenditure was rejected, emphasizing that such replacement expenses are deductible in a hotel business. The deduction claimed for medical expenses for the company's chairman was allowed, considering the bona fide nature of the expenditure despite the absence of specific rules. Costs were awarded to the assessee. Case-Laws Income Tax Thu, 18 May 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9028