https://www.taxtmi.com/caselaws?id=37041 The High Court of Kerala ruled in favor of the assessee, holding that expenses on the maintenance of buildings provided rent-free to employees were not subject to disallowance under section 40(a)(v) of the Income Tax Act, 1961. The Court agreed with the Tribunal that the maintenance expenses did not confer any benefit or amenity to the employees as required by the Act. Therefore, the Court concluded that the expenses did not fall within the scope of disallowance under the provision, emphasizing that the employees must directly or indirectly benefit from the expenditure for section 40(a)(v) to apply. en-us Tue, 01 Jan 1980 00:00:00 +0530 Fri, 26 Mar 2010 11:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37041 The High Court of Kerala ruled in favor of the assessee, holding that expenses on the maintenance of buildings provided rent-free to employees were not subject to disallowance under section 40(a)(v) of the Income Tax Act, 1961. The Court agreed with the Tribunal that the maintenance expenses did not confer any benefit or amenity to the employees as required by the Act. Therefore, the Court concluded that the expenses did not fall within the scope of disallowance under the provision, emphasizing that the employees must directly or indirectly benefit from the expenditure for section 40(a)(v) to apply. Case-Laws Income Tax Tue, 01 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37041