Given that you are an independent contractor, not an employee, you may disclose the allowance and then claim actual expenditure incurred in hotel and incidental costs.

The salary and additional daily allowance must be reflected on your return as such and a deduction in respect of actual expenditure incurred in earning such income must be disclosed.

Nor was it expenditure incurred by the taxpayer in 'establishing, preserving, or defending his title to, or to a right over' the shares.

It consists of the expenditure incurred by households on individual consumption goods and services, including those sold at prices that are not economically significant.