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2007 (8) TMI 255 - HC - Income TaxTribunal hold that amounts paid by way of travelling allowance to the trustees by the assessee-trust would not be subject to the provisions of rule 6D ITR- held that rule 6D has no application to the facts of the present case – contention of revenue that the phrase “any other person” of rule 6D(2) is wide enough to include even the assessee also, is not acceptable - trustee was not an employee or not akin to an employee & amount paid to trustees by trust could not be disallowed u/r 6D(2)
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