Court held that the Tribunal was justified in holding that the trip expenses incurred by the employees of the assessee were properly computed based on average basis and not on trip wise basis as contemplated under rule 6D . ( AY.1995-96)
CIT(LTU) v. Asea Brown Boveri Ltd. (2020) 427 ITR 166/ 192 DTR 376/272 Taxman 224 (Karn)(HC)
S. 37(1) : Business expenditure -Travel expenses of employees —To be computed based on average basis — Not Tripwise . [ R.6D ]