https://www.taxtmi.com/caselaws?id=26116 The High Court upheld the Tribunal's decision, ruling that the bungalow did not qualify as a guest house under section 37 of the Income-tax Act. Consequently, the expenses claimed by the assessee for the bungalow's maintenance were considered legitimate. The judgment favored the assessee and went against the Department, with no costs awarded. Justice M. G. Mukherji concurred with the Court's decision. en-us Tue, 14 Jan 1986 00:00:00 +0530 Tue, 02 Feb 2010 18:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26116 The High Court upheld the Tribunal's decision, ruling that the bungalow did not qualify as a guest house under section 37 of the Income-tax Act. Consequently, the expenses claimed by the assessee for the bungalow's maintenance were considered legitimate. The judgment favored the assessee and went against the Department, with no costs awarded. Justice M. G. Mukherji concurred with the Court's decision. Case-Laws Income Tax Tue, 14 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26116