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2005 (7) TMI 48 - BOMBAY HIGH COURTSection 37 - "1. Whether Tribunal was right in law in holding that the disallowance under rule 6D of the Income-tax Rules, 1962, should be computed on the basis of total expenditure on each employee for the whole year and not on the basis of expenditure incurred on each trip? 2. Whether Tribunal was right in law in holding that the expenditure of Rs. 44,966 incurred by the assessee on the foreign trips of the wife of the company's president was wholly and exclusively incurred for the business of the assessee and was allowable as a deduction in computing the profits and gains of the business?"
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