https://www.taxtmi.com/caselaws?id=11534 The High Court of Calcutta upheld the disallowance of guest house maintenance expenditure under section 37(4) of the Income-tax Act, 1961. The court found that the specific language of section 37(4) regarding guest house maintenance expenditure prevailed over other sections, leading to the conclusion that benefits indicated in other sections cannot be related to a guest house maintained by the assessee. The reference was answered in the affirmative, affirming the disallowance of the guest house expenditure. Justice Alok Kumar Basu concurred with the decision. en-us Wed, 23 Jul 2003 00:00:00 +0530 Thu, 14 Jan 2010 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11534 The High Court of Calcutta upheld the disallowance of guest house maintenance expenditure under section 37(4) of the Income-tax Act, 1961. The court found that the specific language of section 37(4) regarding guest house maintenance expenditure prevailed over other sections, leading to the conclusion that benefits indicated in other sections cannot be related to a guest house maintained by the assessee. The reference was answered in the affirmative, affirming the disallowance of the guest house expenditure. Justice Alok Kumar Basu concurred with the decision. Case-Laws Income Tax Wed, 23 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11534