https://www.taxtmi.com/caselaws?id=20635 The court ruled in favor of the assessee on various issues including the calculation of expenditure under section 37(3) and rule 6D, jurisdiction for surtax liability deduction, timeliness of raising additional grounds, deductibility of leave travel expenses, and perquisites allowed to a foreign employee. However, the court ruled against the assessee on the applicability of rule 6D(2) for foreigners traveling in India. The court's decisions were based on existing precedents and interpretations of relevant statutory provisions. No order was given regarding costs. en-us Fri, 12 Feb 1993 00:00:00 +0530 Mon, 16 Nov 2009 12:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20635 The court ruled in favor of the assessee on various issues including the calculation of expenditure under section 37(3) and rule 6D, jurisdiction for surtax liability deduction, timeliness of raising additional grounds, deductibility of leave travel expenses, and perquisites allowed to a foreign employee. However, the court ruled against the assessee on the applicability of rule 6D(2) for foreigners traveling in India. The court's decisions were based on existing precedents and interpretations of relevant statutory provisions. No order was given regarding costs. Case-Laws Income Tax Fri, 12 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20635