https://www.taxtmi.com/caselaws?id=286651 The Tribunal allowed the assessee's claim regarding the disallowance of expenses incurred on guest houses under section 37(4) of the Income-tax Act, stating that the residential accommodations were not in the nature of guest houses as per the section. The disallowance under section 40(c)(i) and (ii) was upheld by the Tribunal, except for excluding telephone and flat maintenance expenses. The Tribunal also upheld the disallowance of transport and hotel expenses, rejecting the Commissioner (Appeals)'s restriction. However, the Tribunal allowed the extra shift allowance on diesel generator sets, determining them eligible for the allowance. Both the assessee and the department's appeals were partly allowed. en-us Wed, 05 Feb 1986 00:00:00 +0530 Sat, 07 Mar 2020 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286651 The Tribunal allowed the assessee's claim regarding the disallowance of expenses incurred on guest houses under section 37(4) of the Income-tax Act, stating that the residential accommodations were not in the nature of guest houses as per the section. The disallowance under section 40(c)(i) and (ii) was upheld by the Tribunal, except for excluding telephone and flat maintenance expenses. The Tribunal also upheld the disallowance of transport and hotel expenses, rejecting the Commissioner (Appeals)'s restriction. However, the Tribunal allowed the extra shift allowance on diesel generator sets, determining them eligible for the allowance. Both the assessee and the department's appeals were partly allowed. Case-Laws Income Tax Wed, 05 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286651