2002 (9) TMI 71

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..... nnot be disallowed under section 37(4) of the Income-tax Act, 1961?" Our answer to the question, therefore, is in favour of the assessee and against the Revenue. - - - - - Dated:- 18-9-2002 - Judge(s) : R. JAYASIMHA BABU., K. RAVIRAJA PANDIAN. JUDGMENT The judgment of the court was delivered by R. JAYASIMHA BABU J.-The question referred to us, at the instance of the Revenue, for our con .....

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..... ss is not in dispute. Section 37 under the heading "General", in sub-section (4), as it stood during the relevant assessment year, in clause (i) thereunder, provides that no allowance is to be made in respect of expenditure incurred by the assessee after February 28, 1970, on the maintenance of any residential accommodation in the nature of a guest house. "Maintenance" is not defined in that provi .....

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