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    <title>Dispute Over Business Expenditure u/s 37 of Income Tax Act Due to Misinterpretation of &quot;Died in Harness&quot; Term.</title>
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    <description>Business expenditure u/s 37 - amount paid to the widow of the former Managing Director of the company who passed away - The Assessing Officer should have known that &#039;Died in Harness&#039; would mean that a person dies while he was in service and does not mean that while on duty. This erroneous interpretation has led to an erroneous Assessment Order. - HC</description>
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      <description>Business expenditure u/s 37 - amount paid to the widow of the former Managing Director of the company who passed away - The Assessing Officer should have known that &#039;Died in Harness&#039; would mean that a person dies while he was in service and does not mean that while on duty. This erroneous interpretation has led to an erroneous Assessment Order. - HC</description>
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