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The High Court of Allahabad ruled that 'Rasoi' expenses of Rs. 13,394 were disallowable under section 37(2B) of the Income-tax Act, 1961, based on the Full Bench decision in Phool Chand Gajanand v. CIT [1989] 177 ITR 265.
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The High Court of Allahabad ruled that 'Rasoi' expenses of Rs. 13,394 were disallowable under section 37(2B) of the Income-tax Act, 1961, based on the Full Bench decision in Phool Chand Gajanand v. CIT [1989] 177 ITR 265.
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