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    <title>2017 (9) TMI 1412 - GUJARAT HIGH COURT</title>
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    <description>The Court dismissed the partner&#039;s petitions and allowed the firm&#039;s petitions. The Commissioner&#039;s orders disallowing expenses were set aside. It was held that if expenses were incurred wholly and exclusively for the firm&#039;s business, they should be allowed in the firm&#039;s hands. The case was remanded to the Commissioner for a fresh order within four months.</description>
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      <description>The Court dismissed the partner&#039;s petitions and allowed the firm&#039;s petitions. The Commissioner&#039;s orders disallowing expenses were set aside. It was held that if expenses were incurred wholly and exclusively for the firm&#039;s business, they should be allowed in the firm&#039;s hands. The case was remanded to the Commissioner for a fresh order within four months.</description>
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