https://www.taxtmi.com/caselaws?id=12534 The appeal challenging the disallowance of expenses related to rent, depreciation, repair, and maintenance of a guest-house for the assessment year 1994-95 was dismissed. The court held that depreciation, repairs, maintenance, and rent expenses for guest-houses are specifically disallowed under section 37(4), overriding any general provisions in sections 30 and 37(1). The court relied on precedent and emphasized that the specific provisions must prevail over general ones. The Tribunal's decision was upheld, and the appeal was rejected. en-us Tue, 13 Aug 2002 00:00:00 +0530 Tue, 19 May 2009 18:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12534 The appeal challenging the disallowance of expenses related to rent, depreciation, repair, and maintenance of a guest-house for the assessment year 1994-95 was dismissed. The court held that depreciation, repairs, maintenance, and rent expenses for guest-houses are specifically disallowed under section 37(4), overriding any general provisions in sections 30 and 37(1). The court relied on precedent and emphasized that the specific provisions must prevail over general ones. The Tribunal's decision was upheld, and the appeal was rejected. Case-Laws Income Tax Tue, 13 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12534