https://www.taxtmi.com/caselaws?id=57980 The Tribunal confirmed the CIT(A)'s order, dismissing the appeal as sec. 37(4) was deemed inapplicable, and sec. 37(3) was considered relevant. The direction for recomputation under Rule 6D(2) was upheld, as the expenses were found to be for traveling expenses, not for maintaining a Guest House. en-us Thu, 30 Mar 1989 00:00:00 +0530 Wed, 15 Dec 2010 16:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57980 The Tribunal confirmed the CIT(A)'s order, dismissing the appeal as sec. 37(4) was deemed inapplicable, and sec. 37(3) was considered relevant. The direction for recomputation under Rule 6D(2) was upheld, as the expenses were found to be for traveling expenses, not for maintaining a Guest House. Case-Laws Income Tax Thu, 30 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57980