1995 (9) TMI 27 - HC - Income Tax

Summary

The High Court of Madras ruled in a tax case under section 256 of the Income-tax Act, 1961, for the assessment year 1981-82. The court held that the computation of disallowance under rule 6D should not be restricted to travel expenses alone but also includes hotel expenses. The court emphasized that both travel and hotel expenses are covered under rule 6D and section 37(3) of the Income-tax Act. The question was answered in favor of the Revenue.