Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2003 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (3) TMI 271 - AT - Income TaxExtract: .......f sub-ss. (4) and (5) of s. 37, the Tribunal has held that the assessee is not entitled to claim deduction of the expenses incurred on guest house. Respectfully following the aforesaid order of the Tribunal, we uphold the order of CIT(A) and dismiss this ground of appeal of the assessee. 16. In the result, appeal filed by the assessee is dismissed.
|