Section 120(2) in The Calcutta Improvement Act, 1911
(2)The expression "office expenses", in clause (f), means expenses incurred for carrying on office work, and includes the rent of offices, the provision of furniture therefor, [the purchase of books and charges for printing, photographing, preparing models and stationery] [Words substituted and words omitted by W. B. Act 32 of 1955.].