https://www.taxtmi.com/caselaws?id=17367 The court ruled in favor of the Revenue regarding the disallowance of expenses related to the maintenance of the executive hostel and import duty paid for a memento. It held that the duty for clearing memorial plaques was incurred for commercial expediency and business purposes. The court also allowed the deduction claim for repairs to the guest house, emphasizing that repair expenses are not separate from maintenance expenses under section 37(4) of the Income-tax Act. The judgment clarified that accommodation for official tours is considered a guest house, and no allowance is permitted for maintenance expenses post-1970. en-us Mon, 09 Dec 1996 00:00:00 +0530 Mon, 07 Nov 2016 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17367 The court ruled in favor of the Revenue regarding the disallowance of expenses related to the maintenance of the executive hostel and import duty paid for a memento. It held that the duty for clearing memorial plaques was incurred for commercial expediency and business purposes. The court also allowed the deduction claim for repairs to the guest house, emphasizing that repair expenses are not separate from maintenance expenses under section 37(4) of the Income-tax Act. The judgment clarified that accommodation for official tours is considered a guest house, and no allowance is permitted for maintenance expenses post-1970. Case-Laws Income Tax Mon, 09 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17367