https://www.taxtmi.com/caselaws?id=14365 The court upheld the exclusion of conveyance and telephone expenses from the disallowance computation under rule 6D of the Income-tax Rules, 1962. The appellate authority directed the Assessing Officer to exclude these expenses as they were incurred solely for business purposes. The court dismissed the Department's appeal, emphasizing the importance of considering the specific nature and purpose of expenses in determining their applicability under tax rules. The judgment aligned with previous decisions emphasizing the exclusion of certain expenses from disallowance calculations under rule 6D. en-us Mon, 19 Jun 2000 00:00:00 +0530 Wed, 15 Jul 2009 13:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14365 The court upheld the exclusion of conveyance and telephone expenses from the disallowance computation under rule 6D of the Income-tax Rules, 1962. The appellate authority directed the Assessing Officer to exclude these expenses as they were incurred solely for business purposes. The court dismissed the Department's appeal, emphasizing the importance of considering the specific nature and purpose of expenses in determining their applicability under tax rules. The judgment aligned with previous decisions emphasizing the exclusion of certain expenses from disallowance calculations under rule 6D. Case-Laws Income Tax Mon, 19 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14365