https://www.taxtmi.com/caselaws?id=57933 The Tribunal held that hotel charges during leave period are not covered by section 10(5)(ii) for exemption under the Income-tax Act. The interpretation of 'travel assistance' in relation to travel concessions excludes expenses like hotel charges, which do not qualify for exemption. The appeal was dismissed, affirming the disallowance of hotel charges for exemption under section 10(5). en-us Mon, 24 Jan 1983 00:00:00 +0530 Sun, 06 Feb 2011 03:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57933 The Tribunal held that hotel charges during leave period are not covered by section 10(5)(ii) for exemption under the Income-tax Act. The interpretation of 'travel assistance' in relation to travel concessions excludes expenses like hotel charges, which do not qualify for exemption. The appeal was dismissed, affirming the disallowance of hotel charges for exemption under section 10(5). Case-Laws Wealth-tax Mon, 24 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57933