https://www.taxtmi.com/caselaws?id=19594 The court rejected the Revenue's request for reference on the treatment of residential accommodations as guest houses, citing the binding nature of the Tribunal's decision. The court dismissed the proposed question on the perquisite status of personal accident insurance premium, considering the established legal position. A reference was directed on the calculation of disallowance under rule 6D for total journeys. The court found a question of law regarding the disallowance of investment allowance and the incorrect charging of interest under section 216, warranting further consideration. No statable questions of law were found in the consideration of expenses towards employees. en-us Thu, 22 Sep 1994 00:00:00 +0530 Sat, 07 Nov 2009 12:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19594 The court rejected the Revenue's request for reference on the treatment of residential accommodations as guest houses, citing the binding nature of the Tribunal's decision. The court dismissed the proposed question on the perquisite status of personal accident insurance premium, considering the established legal position. A reference was directed on the calculation of disallowance under rule 6D for total journeys. The court found a question of law regarding the disallowance of investment allowance and the incorrect charging of interest under section 216, warranting further consideration. No statable questions of law were found in the consideration of expenses towards employees. Case-Laws Income Tax Thu, 22 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19594