https://www.taxtmi.com/caselaws?id=37566 The High Court determined that the guide books published by Messrs. Sri Satyanarayana Publishing House qualified as "books" under section 80QQ of the Income-tax Act, 1961. Despite the Tribunal's classification as "other publications of a similar nature," the court emphasized that the guide books met the criteria of being considered books based on dictionary definitions and common understanding. The court ruled in favor of the assessee, granting them the deduction and emphasizing that the enduring value of the books was not a decisive factor in their classification. en-us Thu, 09 Feb 1978 00:00:00 +0530 Tue, 30 Mar 2010 15:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37566 The High Court determined that the guide books published by Messrs. Sri Satyanarayana Publishing House qualified as "books" under section 80QQ of the Income-tax Act, 1961. Despite the Tribunal's classification as "other publications of a similar nature," the court emphasized that the guide books met the criteria of being considered books based on dictionary definitions and common understanding. The court ruled in favor of the assessee, granting them the deduction and emphasizing that the enduring value of the books was not a decisive factor in their classification. Case-Laws Income Tax Thu, 09 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37566