Search Results For: other place of their work


COURT:
CORAM: ,
SECTION(S):
GENRE:
CATCH WORDS:
COUNSEL:
DATE: July 31, 2014 (Date of pronouncement)
DATE: October 10, 2014 (Date of publication)
AY:
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CITATION:
The key word in Explanation is “work”. There could be a scenario where in the given set of facts and circumstances it could be validly contended that a hotel was a place of the work of the employees of the Assessee Company

Whether expenses incurred in a hotel would fall within “or other place of their work” appearing in Explanation 2 to Section 37(2A) of the Act, would entirely depend on the facts of each case. There cannot be any generalization in …

Sandvik Asia Ltd vs. CIT (Bombay High Court) Read More »