https://www.taxtmi.com/caselaws?id=191579 Weighted deduction under section 35B(1)(b)(viii) remained available for assessment year 1980-81 because the deletion of the sub-clause was expressly prospective from 1 April 1981; the Tribunal's view allowing the deduction was therefore not perverse. Local conveyance and other actual expenses incurred by employees on tour were not travelling expenses within rule 6D, so they could not be included in the disallowance computation. The reference application was refused and the Tribunal's findings on both issues were left undisturbed. en-us Thu, 08 Apr 1993 00:00:00 +0530 Tue, 25 Apr 2017 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191579 Weighted deduction under section 35B(1)(b)(viii) remained available for assessment year 1980-81 because the deletion of the sub-clause was expressly prospective from 1 April 1981; the Tribunal's view allowing the deduction was therefore not perverse. Local conveyance and other actual expenses incurred by employees on tour were not travelling expenses within rule 6D, so they could not be included in the disallowance computation. The reference application was refused and the Tribunal's findings on both issues were left undisturbed. Case-Laws Income Tax Thu, 08 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191579