https://www.taxtmi.com/caselaws?id=55891 The Tribunal overturned the disallowance of guest house expenses by the ITO, instructing a reassessment based on detailed expenditure claimed. The Tribunal upheld the CIT (A)'s decision not to tax the excise duty refund, emphasizing consistent practice and lack of justification for taxation. The appeal on extra shift allowance was partially allowed, with specific instructions for further proceedings. en-us Wed, 18 Sep 1985 00:00:00 +0530 Tue, 30 Nov 2010 15:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55891 The Tribunal overturned the disallowance of guest house expenses by the ITO, instructing a reassessment based on detailed expenditure claimed. The Tribunal upheld the CIT (A)'s decision not to tax the excise duty refund, emphasizing consistent practice and lack of justification for taxation. The appeal on extra shift allowance was partially allowed, with specific instructions for further proceedings. Case-Laws Income Tax Wed, 18 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55891