Allowed
The Commissioner of Income Tax.Hyd. v. I D L Chemicals Ltd. Hyd.
Telangana HCRC/162/2000
Case brief
AI extract
What is this about?
The Supreme Court answered a reference by the Income Tax Appellate Tribunal regarding the computation of disallowance under Section 6D of the Income Tax Act. The court held that all trips of the year must be taken as a whole, not on a trip-to-trip basis, and answered the question in favour of the Revenue.
What did the court decide?
Answered the reference in favour of the Department and against the respondent.