https://www.taxtmi.com/caselaws?id=16988 Rule 6D of the Income-tax Rules, 1962 was construed broadly to cover hotel expenses incurred by a partner of a firm. The Delhi High Court held that the phrase "an employee or any other person" did not exclude a partner, so the ceiling under rule 6D applied to such expenses incurred in the course of the firm's business. On that construction, the disallowance of the hotel expenses was sustained, and the issue was answered in favour of the Revenue and against the assessee. en-us Thu, 07 Aug 1997 00:00:00 +0530 Mon, 14 Sep 2009 14:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16988 Rule 6D of the Income-tax Rules, 1962 was construed broadly to cover hotel expenses incurred by a partner of a firm. The Delhi High Court held that the phrase "an employee or any other person" did not exclude a partner, so the ceiling under rule 6D applied to such expenses incurred in the course of the firm's business. On that construction, the disallowance of the hotel expenses was sustained, and the issue was answered in favour of the Revenue and against the assessee. Case-Laws Income Tax Thu, 07 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16988