https://www.taxtmi.com/caselaws?id=18888 The High Court held that the expenditure of Rs. 9,974 on the salary and bonus of guest house employees and Rs. 5,141 on lighting charges of the guest house are disallowed under section 37(4) of the Income-tax Act, 1961. The court ruled against the assessee, emphasizing that the guest house was not maintained exclusively for employees but also for foreign customers, thus falling within the prohibition of sub-section (4) of section 37. en-us Tue, 04 Jul 1995 00:00:00 +0530 Mon, 02 Nov 2009 16:02:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18888 The High Court held that the expenditure of Rs. 9,974 on the salary and bonus of guest house employees and Rs. 5,141 on lighting charges of the guest house are disallowed under section 37(4) of the Income-tax Act, 1961. The court ruled against the assessee, emphasizing that the guest house was not maintained exclusively for employees but also for foreign customers, thus falling within the prohibition of sub-section (4) of section 37. Case-Laws Income Tax Tue, 04 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18888