https://www.taxtmi.com/caselaws?id=15688 The court interpreted section 37(4) of the Income-tax Act, 1961 broadly to include essential expenditures for maintaining a guest house. Expenses for provisions and maintenance of the guest house were considered allowable deductions, while expenses for coffee and tiffin for factory visitors were not. The court upheld the decision that certain expenses were guest-house expenditures and disallowed them as deductions under section 37(4). The ruling was made without costs. en-us Thu, 18 Dec 1997 00:00:00 +0530 Wed, 26 Aug 2009 18:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15688 The court interpreted section 37(4) of the Income-tax Act, 1961 broadly to include essential expenditures for maintaining a guest house. Expenses for provisions and maintenance of the guest house were considered allowable deductions, while expenses for coffee and tiffin for factory visitors were not. The court upheld the decision that certain expenses were guest-house expenditures and disallowed them as deductions under section 37(4). The ruling was made without costs. Case-Laws Income Tax Thu, 18 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15688