https://www.taxtmi.com/caselaws?id=2384 The High Court ruled in favor of the assessee regarding the interpretation of business tour expenditure under Rule 6D, emphasizing the importance of consistency in such matters. However, the Court sided with the revenue in the issue of charging interest under Section 215 of the Income Tax Act, stating that the interest calculation is a valid part of the assessment process. The Court allowed for the Tribunal to consider any subsequent developments related to the interest issue. en-us Wed, 17 Jan 2007 00:00:00 +0530 Fri, 20 Jan 2012 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2384 The High Court ruled in favor of the assessee regarding the interpretation of business tour expenditure under Rule 6D, emphasizing the importance of consistency in such matters. However, the Court sided with the revenue in the issue of charging interest under Section 215 of the Income Tax Act, stating that the interest calculation is a valid part of the assessment process. The Court allowed for the Tribunal to consider any subsequent developments related to the interest issue. Case-Laws Income Tax Wed, 17 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2384