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    <title>1990 (11) TMI 62 - KARNATAKA High Court</title>
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    <description>The High Court ruled in favor of the Revenue, affirming that expenses incurred on stay during travel for company work outside headquarters are allowable under section 37(3) and rule 6D of the Income-tax Act and Rules. The Court agreed with the Tribunal&#039;s interpretation that such expenses are justified, even if work is not conducted every day during travel.</description>
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      <description>The High Court ruled in favor of the Revenue, affirming that expenses incurred on stay during travel for company work outside headquarters are allowable under section 37(3) and rule 6D of the Income-tax Act and Rules. The Court agreed with the Tribunal&#039;s interpretation that such expenses are justified, even if work is not conducted every day during travel.</description>
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