1986 (1) TMI 24

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..... ssee claimed deduction of Rs. 13,012 as expenses on the maintenance of its guest house. This claim was rejected by the Income-tax Officer who added back the amount as income. This add-back was upheld by the Appellate Assistant Commissioner. Aggrieved, the assessee took the matter in appeal to the Tribunal. The Tribunal upheld the claim of the assessee. At the instance of the Revenue, the Tribunal .....

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..... relaxation. The Tribunal held that it could not envisage a situation where the guests of the assessee could be normally taken to that place and be entertained gratuitously or at a concessional rate. It was also found that no daily allowance was paid to the employees of the assessee who went to Pipridih on duty and stayed in the bungalow. On these facts, the Tribunal concluded that the maintenanc .....

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