https://www.taxtmi.com/caselaws?id=18522 Section 37(3) and Rule 6D restrict employee or other travel-related expenditure, including hotel expenses and allowances paid in connection with travel, to the prescribed extent. The Madras High Court noted that the computation under Rule 6D is not limited to transport or travel costs alone; expenses incurred during travel and connected hotel expenditure fall within the disallowance mechanism. Accordingly, hotel expenses incurred in connection with travelling cannot be excluded from the Rule 6D computation, and the issue was answered in favour of the Revenue. en-us Wed, 13 Sep 1995 00:00:00 +0530 Thu, 01 Oct 2009 13:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18522 Section 37(3) and Rule 6D restrict employee or other travel-related expenditure, including hotel expenses and allowances paid in connection with travel, to the prescribed extent. The Madras High Court noted that the computation under Rule 6D is not limited to transport or travel costs alone; expenses incurred during travel and connected hotel expenditure fall within the disallowance mechanism. Accordingly, hotel expenses incurred in connection with travelling cannot be excluded from the Rule 6D computation, and the issue was answered in favour of the Revenue. Case-Laws Income Tax Wed, 13 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18522