https://www.taxtmi.com/caselaws?id=20213 The court ruled in favor of the assessee, allowing deductions for both current repairs expenses and messing and tea expenses disallowed by the Revenue under sections 37(4) and 37(2B) of the Income-tax Act, 1961. The court held that the expenses were allowable under different sections of the Act based on precedents and the nature of the expenditure, emphasizing that the conditions of the relevant sections were not met in this case. No costs were awarded in this judgment. en-us Wed, 18 Aug 1993 00:00:00 +0530 Thu, 12 Nov 2009 14:10:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20213 The court ruled in favor of the assessee, allowing deductions for both current repairs expenses and messing and tea expenses disallowed by the Revenue under sections 37(4) and 37(2B) of the Income-tax Act, 1961. The court held that the expenses were allowable under different sections of the Act based on precedents and the nature of the expenditure, emphasizing that the conditions of the relevant sections were not met in this case. No costs were awarded in this judgment. Case-Laws Income Tax Wed, 18 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20213