https://www.taxtmi.com/caselaws?id=20544 The High Court of Calcutta held that the reimbursement made to employees for motor car expenses used in business operations fell within the scope of "expenditure on running and maintenance of motor cars" under section 37(3B) of the Income-tax Act, 1961. Consequently, the court ruled in favor of the Revenue, upholding the Tribunal's decision that the reimbursement was not allowable under section 37(3A)/(3B). en-us Fri, 27 Nov 1992 00:00:00 +0530 Sat, 14 Nov 2009 15:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20544 The High Court of Calcutta held that the reimbursement made to employees for motor car expenses used in business operations fell within the scope of "expenditure on running and maintenance of motor cars" under section 37(3B) of the Income-tax Act, 1961. Consequently, the court ruled in favor of the Revenue, upholding the Tribunal's decision that the reimbursement was not allowable under section 37(3A)/(3B). Case-Laws Income Tax Fri, 27 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20544