https://www.taxtmi.com/caselaws?id=71657 The Tribunal upheld the disallowance of travelling expenses under rule 6D and expenses under section 37(2A) but directed a partial relief for the latter. The deduction under section 80-I for income from certain services was disallowed based on the distinction between "attributable to" and "derived from." Similarly, the deduction for interest earned was disallowed, following relevant court decisions. Some grounds of appeal were remanded for re-adjudication, and the appeal was partly accepted. A separate judgment by judges resulted in a mixed view on the eligibility for deductions under section 80-I. en-us Fri, 07 Mar 2003 00:00:00 +0530 Fri, 23 Dec 2016 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71657 The Tribunal upheld the disallowance of travelling expenses under rule 6D and expenses under section 37(2A) but directed a partial relief for the latter. The deduction under section 80-I for income from certain services was disallowed based on the distinction between "attributable to" and "derived from." Similarly, the deduction for interest earned was disallowed, following relevant court decisions. Some grounds of appeal were remanded for re-adjudication, and the appeal was partly accepted. A separate judgment by judges resulted in a mixed view on the eligibility for deductions under section 80-I. Case-Laws Income Tax Fri, 07 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71657