https://www.taxtmi.com/caselaws?id=54992 Guest house repair and maintenance expenses were treated as allowable business expenditure, while only a reduced ad hoc amount for electricity, water and gas was sustained. Disallowance under section 37(3A) and the rule 6D travel addition were not upheld on the facts. Statutory liabilities including sales tax and additional tax paid before filing the return fell outside the section 43B disallowance, though ESI and gratuity items were sent back for factual verification. Depreciation was allowed on factory-related buildings and full depreciation on trollies used in production. Additions based only on a departmental valuation report and alleged scrap-sale profit were deleted, and retainership fee was held not to attract the invoked disallowance. en-us Mon, 26 Jun 2000 00:00:00 +0530 Wed, 24 Nov 2010 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54992 Guest house repair and maintenance expenses were treated as allowable business expenditure, while only a reduced ad hoc amount for electricity, water and gas was sustained. Disallowance under section 37(3A) and the rule 6D travel addition were not upheld on the facts. Statutory liabilities including sales tax and additional tax paid before filing the return fell outside the section 43B disallowance, though ESI and gratuity items were sent back for factual verification. Depreciation was allowed on factory-related buildings and full depreciation on trollies used in production. Additions based only on a departmental valuation report and alleged scrap-sale profit were deleted, and retainership fee was held not to attract the invoked disallowance. Case-Laws Income Tax Mon, 26 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54992