1999 (7) TMI 52

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..... Appellate Tribunal has referred the following question of law to this court for opinion : "Whether, on the facts and in the circumstances of the case, and in law the Tribunal was right in directing the Income-tax Officer to exclude the miscellaneous expenses and local and other conveyance expenses from the computation of the disallowance under rule 6D of the Income-tax Rules ?" The facts relev .....

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..... er to take into account only the total expenses for the purpose of applying rule 6D to exclude the expenses of conveyance and miscellaneous expenses. It was directed that the Income-tax Officer should obtain particulars of the salaries of the employees and the places visited by them and thereafter work out the correct disallowance. The appeal of the Revenue against the above order was rejected by .....

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