https://www.taxtmi.com/caselaws?id=19867 The article explains that, for deduction under section 36(1)(viii), "total income" is computed before reducing the amount claimed under that provision and before Chapter VI-A deductions, so the percentage deduction is applied to the pre-deduction figure. It also states that guest house expenditure, where not characterised as entertainment expenditure, may be treated as business expenditure and allowed under section 37 if laid out wholly and exclusively for business. The note concludes that both issues were answered in favour of the assessee and the claimed tax treatment was upheld. en-us Wed, 01 Sep 1993 00:00:00 +0530 Tue, 10 Nov 2009 12:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19867 The article explains that, for deduction under section 36(1)(viii), "total income" is computed before reducing the amount claimed under that provision and before Chapter VI-A deductions, so the percentage deduction is applied to the pre-deduction figure. It also states that guest house expenditure, where not characterised as entertainment expenditure, may be treated as business expenditure and allowed under section 37 if laid out wholly and exclusively for business. The note concludes that both issues were answered in favour of the assessee and the claimed tax treatment was upheld. Case-Laws Income Tax Wed, 01 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19867