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2004 (8) TMI 329 - ITAT CHANDIGARH-B
Extract:
.......T Act, 1961 and therefore, expenses incurred on the guest house cannot be allowed under s. 30 of IT Act, 1961. In our opinion, the learned CIT(A) had committed an error by allowing expenses incurred on the guest house. We, therefore, reverse the order of learned CIT(A) and restore that of the AO. 10. In the result, appeal of the Revenue is allowed.