1995 (9) TMI 27

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..... 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 alone ? " But the question is not happily worded. A .....

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..... only to the extent prescribed. The abovesaid prescription is there in the abovesaid rule 6D, which is also worded in the same way. In the above circumstances, learned counsel for the assessee could not argue anything seriously contra. Accordingly, the question, as we have formulated above, is answered in the affirmative and in favour of the Revenue. No costs. - - TaxTMI - TMITax - I .....

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