https://www.taxtmi.com/caselaws?id=70250 The Tribunal dismissed the appeal, upholding the disallowance of the travelling allowance under Rule 6D and rejecting the deduction claim for surtax liability. The interpretation of Section 37(3) and Rule 6D was affirmed, with hotel expenses at the destination considered part of "travelling expenses." The Tribunal concluded that the entire period spent outside the headquarters, including stay at the destination, should be subject to disallowance under Section 37(3) and Rule 6D. en-us Wed, 11 Jan 1984 00:00:00 +0530 Fri, 15 Apr 2011 10:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70250 The Tribunal dismissed the appeal, upholding the disallowance of the travelling allowance under Rule 6D and rejecting the deduction claim for surtax liability. The interpretation of Section 37(3) and Rule 6D was affirmed, with hotel expenses at the destination considered part of "travelling expenses." The Tribunal concluded that the entire period spent outside the headquarters, including stay at the destination, should be subject to disallowance under Section 37(3) and Rule 6D. Case-Laws Income Tax Wed, 11 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70250