https://www.taxtmi.com/caselaws?id=13157 The High Court upheld the disallowance of Rs.1,12,810 under rule 6D of the Income-tax Rules, 1962 for the assessment year 1976-77. The Court determined that the rule covers all expenses incurred by an employee during travel and stay away from headquarters for business purposes, without distinguishing between travel and stay expenses. Consequently, the Court ruled in favor of the Revenue, affirming the conclusions of the Tribunal regarding the interpretation and application of rule 6D. en-us Tue, 07 Aug 2001 00:00:00 +0530 Tue, 26 May 2009 17:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13157 The High Court upheld the disallowance of Rs.1,12,810 under rule 6D of the Income-tax Rules, 1962 for the assessment year 1976-77. The Court determined that the rule covers all expenses incurred by an employee during travel and stay away from headquarters for business purposes, without distinguishing between travel and stay expenses. Consequently, the Court ruled in favor of the Revenue, affirming the conclusions of the Tribunal regarding the interpretation and application of rule 6D. Case-Laws Income Tax Tue, 07 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13157