https://www.taxtmi.com/caselaws?id=20854 The court ruled in favor of the assessee, holding that expenses for road transport from the airport or rail station to the hotel and back are admissible without monetary limits under rule 6D(2)(b) of the Income-tax Rules, 1962. The court clarified that the restriction in the rule applies to stay and daily allowances, not other business-related expenses. Justice Bhagabati Prasad Banerjee concurred with the decision, resulting in no order as to costs. en-us Thu, 25 Oct 1990 00:00:00 +0530 Tue, 17 Nov 2009 16:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20854 The court ruled in favor of the assessee, holding that expenses for road transport from the airport or rail station to the hotel and back are admissible without monetary limits under rule 6D(2)(b) of the Income-tax Rules, 1962. The court clarified that the restriction in the rule applies to stay and daily allowances, not other business-related expenses. Justice Bhagabati Prasad Banerjee concurred with the decision, resulting in no order as to costs. Case-Laws Income Tax Thu, 25 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20854