https://www.taxtmi.com/caselaws?id=56243 The Tribunal allowed the appeal, directing the AO to allow the expenses disallowed under various sections including disallowance of guest house expenses under section 37(4), disallowance of expenses incurred by employees on outstation tours under section 37(3) read with rule 6D of IT Rules, and disallowance of fees paid to an advocate. The Tribunal also held that the disallowance under section 35AB for technical know-how and technical service fees was not applicable, allowing the expenditure as a business deduction under section 37(1). en-us Wed, 15 Sep 1999 00:00:00 +0530 Thu, 02 Dec 2010 16:17:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56243 The Tribunal allowed the appeal, directing the AO to allow the expenses disallowed under various sections including disallowance of guest house expenses under section 37(4), disallowance of expenses incurred by employees on outstation tours under section 37(3) read with rule 6D of IT Rules, and disallowance of fees paid to an advocate. The Tribunal also held that the disallowance under section 35AB for technical know-how and technical service fees was not applicable, allowing the expenditure as a business deduction under section 37(1). Case-Laws Income Tax Wed, 15 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56243