https://www.taxtmi.com/caselaws?id=70237 The Tribunal upheld the disallowance of the travelling allowance, ruling that hotel expenses at the destination are considered "expenditure incurred in connection with travelling" under Section 37(3) and Rule 6D. The Tribunal emphasized legislative intent to restrict excessive travel expenses, dismissing the appeal and highlighting that equitable considerations do not apply to tax statute interpretation. en-us Wed, 11 Jan 1984 00:00:00 +0530 Fri, 15 Apr 2011 10:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70237 The Tribunal upheld the disallowance of the travelling allowance, ruling that hotel expenses at the destination are considered "expenditure incurred in connection with travelling" under Section 37(3) and Rule 6D. The Tribunal emphasized legislative intent to restrict excessive travel expenses, dismissing the appeal and highlighting that equitable considerations do not apply to tax statute interpretation. Case-Laws Income Tax Wed, 11 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70237