https://www.taxtmi.com/caselaws?id=63369 The Appellate Tribunal upheld the disallowance of travelling expenses under rule 6D(2) of the Income-tax Rules, 1962, ruling in favor of the revenue. However, the Tribunal rejected the disallowance of commission paid to agents, emphasizing that the agents had fulfilled their obligations as per the agreement. The Tribunal allowed the revenue's appeal in part, affirming the disallowance of travelling expenses but overturning the disallowance of commission paid to agents. en-us Wed, 30 Nov 1983 00:00:00 +0530 Sat, 29 Jan 2011 16:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63369 The Appellate Tribunal upheld the disallowance of travelling expenses under rule 6D(2) of the Income-tax Rules, 1962, ruling in favor of the revenue. However, the Tribunal rejected the disallowance of commission paid to agents, emphasizing that the agents had fulfilled their obligations as per the agreement. The Tribunal allowed the revenue's appeal in part, affirming the disallowance of travelling expenses but overturning the disallowance of commission paid to agents. Case-Laws Income Tax Wed, 30 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63369