| COURT: | Bombay High Court |
| CORAM: | B. P. Colabawalla J, S. C. Dharmadhikari J |
| SECTION(S): | 37(2A) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | other place of their work |
| COUNSEL: | J. D. Mistry |
| DATE: | July 31, 2014 (Date of pronouncement) |
| DATE: | October 10, 2014 (Date of publication) |
| AY: | |
| FILE: | Click here to view full post with file download link |
| 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 …
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