https://www.taxtmi.com/caselaws?id=16750 Section 37(4) of the Income-tax Act, 1961 contains a non obstante clause that specifically disallows expenditure on the maintenance of any residential accommodation in the nature of a guest house incurred after 28 February 1970. The provision leaves no scope for allowance once the accommodation falls within that description. On that basis, the Madhya Pradesh HC held that maintenance expenditure for such guest-house accommodation was not allowable, and the issue was answered in favour of the Revenue. en-us Thu, 11 Sep 1997 00:00:00 +0530 Wed, 09 Sep 2009 18:03:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16750 Section 37(4) of the Income-tax Act, 1961 contains a non obstante clause that specifically disallows expenditure on the maintenance of any residential accommodation in the nature of a guest house incurred after 28 February 1970. The provision leaves no scope for allowance once the accommodation falls within that description. On that basis, the Madhya Pradesh HC held that maintenance expenditure for such guest-house accommodation was not allowable, and the issue was answered in favour of the Revenue. Case-Laws Income Tax Thu, 11 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16750