Disallowance u/s 40A(3) not applicable; tour bill reimbursements to employees didn't exceed INR 20,000. Rule 6DD exception applied.

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....Disallowance u/s 40A (3) - reimbursement of expenses to employee - exception of rule 6DD - for purpose of disallowance u/s 40 A (3) both expenditure and payment should exceed INR 20,000/- - in case of reimbursement of tour bills to various staff each expenditure does not exceed above limit - no disallowance called for....