https://www.taxtmi.com/caselaws?id=20657 The High Court ruled in favor of the assessee, allowing the deductions for accommodation expenses and pujari salary. However, the claim for gratuity liability was denied in favor of the Revenue, based on legal interpretations and precedents. The Court emphasized that expenses benefiting the business or workers' welfare qualify as business expenses, ensuring a thorough analysis of each issue raised before the court. en-us Wed, 17 Feb 1993 00:00:00 +0530 Mon, 16 Nov 2009 13:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20657 The High Court ruled in favor of the assessee, allowing the deductions for accommodation expenses and pujari salary. However, the claim for gratuity liability was denied in favor of the Revenue, based on legal interpretations and precedents. The Court emphasized that expenses benefiting the business or workers' welfare qualify as business expenses, ensuring a thorough analysis of each issue raised before the court. Case-Laws Income Tax Wed, 17 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20657