https://www.taxtmi.com/caselaws?id=21673 The court ruled in favor of the assessee regarding the expenditure on serving tea and cool drinks to customers, allowing it as a deductible business expense under section 37(1) of the Income-tax Act. For the staff house expenses, the court partially allowed the deduction under sections 30 and 31 for rent and repairs, denying a portion due to insufficient details. The decision was based on specific provisions of the Act, affirming the deductibility of certain expenses incurred by the assessee. en-us Thu, 21 Nov 1991 00:00:00 +0530 Thu, 26 Nov 2009 16:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21673 The court ruled in favor of the assessee regarding the expenditure on serving tea and cool drinks to customers, allowing it as a deductible business expense under section 37(1) of the Income-tax Act. For the staff house expenses, the court partially allowed the deduction under sections 30 and 31 for rent and repairs, denying a portion due to insufficient details. The decision was based on specific provisions of the Act, affirming the deductibility of certain expenses incurred by the assessee. Case-Laws Income Tax Thu, 21 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21673