https://www.taxtmi.com/caselaws?id=127389 The Tribunal upheld the disallowance of travelling expenses under Rule 6D and guest house expenses under section 37(4) of the Income-tax Act. The disallowance of advertisement expenses was discussed further due to non-deduction of tax at source for expenditure incurred in foreign currency. The Tribunal examined the nature of the expenditure and its tax implications, considering judgments of the Supreme Court and High Court. en-us Fri, 26 Mar 2010 00:00:00 +0530 Thu, 17 Oct 2013 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127389 The Tribunal upheld the disallowance of travelling expenses under Rule 6D and guest house expenses under section 37(4) of the Income-tax Act. The disallowance of advertisement expenses was discussed further due to non-deduction of tax at source for expenditure incurred in foreign currency. The Tribunal examined the nature of the expenditure and its tax implications, considering judgments of the Supreme Court and High Court. Case-Laws Income Tax Fri, 26 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127389