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2013 (1) TMI 138 - KERALA HIGH COURTGuest house expenses - Depreciation on guest house - Assessee claim was that the apartments were kept ready for stay by the touring officers due to the difficulties faced by such officers to get accommodation there - Held that:- Following the decision in case of Britannia Industries Limited (2005 (10) TMI 30 - SUPREME COURT) that the intention of the legislature in introducing sub-sections (3), (4) and (5) of Section 37 is clear and unambiguous and was intended to exclude the expenses towards rents, repairs and also maintenance of premises/accommodation used for the purpose of any accommodation in the nature of guest house indicated in sub-section (4) of Section 37. In favour of revenue
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