https://www.taxtmi.com/caselaws?id=281555 The Tribunal upheld the disallowance of guest house rent and related expenses totaling &8377;47,97,932 for the assessment year 2013-14. Despite the assessee's argument that the guest house was used for office events, the lack of concrete evidence supporting its business use led to the dismissal of the appeal. The Tribunal emphasized the need for independent assessment and concluded that without substantial proof of the guest house's business purpose, the disallowance stood. en-us Wed, 02 Jan 2019 00:00:00 +0530 Mon, 24 Jun 2019 20:04:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281555 The Tribunal upheld the disallowance of guest house rent and related expenses totaling &8377;47,97,932 for the assessment year 2013-14. Despite the assessee's argument that the guest house was used for office events, the lack of concrete evidence supporting its business use led to the dismissal of the appeal. The Tribunal emphasized the need for independent assessment and concluded that without substantial proof of the guest house's business purpose, the disallowance stood. Case-Laws Income Tax Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281555