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Voucher in the name of employee of the company

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Querist : Anonymous (Querist)
07 September 2011 Lodging,boarding expenses etc during travelling are in the name of employees is it allowable under Tax Audit (as far as my knowledge goes the invoice for the sake of acceptability under income tax act has to be in the name of company).Please quote relevant case law section if any.

08 September 2011 Simply allowed U/S 37 of IT Act,1961



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