https://www.taxtmi.com/caselaws?id=57934 The Tribunal partly allowed the appeal, ruling in favor of the department on the main argument disallowing travelling expenses under section 37(3) but in favor of the assessee on the alternative contention regarding the consolidation of all tours for excess expenditure under rule 6D. The disallowance was upheld but limited to Rs. 503, with the assessment modified accordingly and providing the assessee an opportunity to be heard. en-us Tue, 01 Feb 1983 00:00:00 +0530 Wed, 15 Dec 2010 15:14:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57934 The Tribunal partly allowed the appeal, ruling in favor of the department on the main argument disallowing travelling expenses under section 37(3) but in favor of the assessee on the alternative contention regarding the consolidation of all tours for excess expenditure under rule 6D. The disallowance was upheld but limited to Rs. 503, with the assessment modified accordingly and providing the assessee an opportunity to be heard. Case-Laws Income Tax Tue, 01 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57934