1995 (9) TMI 27

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Full Text of the Document

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....-This tax case by the assessee is under section 256 of the Income-tax Act, 1961, and relates to the assessment year 1981-82. The question referred to us is as follows : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that computation of disallowance under rule 6D should not be restricted to the expenditure incurred during the period of travel ....