https://www.taxtmi.com/caselaws?id=12143 Section 37(4) disallows expenditure incurred on the maintenance of residential accommodation in the nature of a guest house, but the expression "maintenance" was read in its ordinary sense as keeping property in existing condition and fit for use. Rent paid for a guest house was held not to fall within that concept, especially because rent is separately dealt with under section 30 for business or professional buildings. Rent for the guest house is therefore not disallowable under section 37(4), and the issue was answered in favour of the assessee. en-us Wed, 18 Sep 2002 00:00:00 +0530 Wed, 17 Feb 2010 19:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12143 Section 37(4) disallows expenditure incurred on the maintenance of residential accommodation in the nature of a guest house, but the expression "maintenance" was read in its ordinary sense as keeping property in existing condition and fit for use. Rent paid for a guest house was held not to fall within that concept, especially because rent is separately dealt with under section 30 for business or professional buildings. Rent for the guest house is therefore not disallowable under section 37(4), and the issue was answered in favour of the assessee. Case-Laws Income Tax Wed, 18 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12143