https://www.taxtmi.com/caselaws?id=15581 The court ruled in favor of the assessee regarding the deduction of expenditure on maintaining a flat in Bombay and claiming depreciation on the building. It held that the flat, used for accommodating employees on business tours, did not qualify as a guest house under the Income-tax Act. The court emphasized the purpose of accommodation in determining the classification. Additionally, the court upheld the allowance of a provision for gratuity without an approved fund, citing consistency with past judgments and the importance of maintaining uniformity in decisions. en-us Mon, 20 Oct 1997 00:00:00 +0530 Wed, 26 Aug 2009 11:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15581 The court ruled in favor of the assessee regarding the deduction of expenditure on maintaining a flat in Bombay and claiming depreciation on the building. It held that the flat, used for accommodating employees on business tours, did not qualify as a guest house under the Income-tax Act. The court emphasized the purpose of accommodation in determining the classification. Additionally, the court upheld the allowance of a provision for gratuity without an approved fund, citing consistency with past judgments and the importance of maintaining uniformity in decisions. Case-Laws Income Tax Mon, 20 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15581