Uniform allowance tax-deduction dispute under section 201(1) challenged; notice issued for final disposal.

A challenge was raised to the Tribunal's deletion of the addition under section 201(1) of the Income-tax Act, together with consequential interest, arising from payments made to employees as uniform allowance. The matter concerned whether such payments attracted tax-deduction consequences under section 201(1). Notice was issued for final disposal.

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Issues: Whether the Tribunal was right in confirming deletion of the addition made under section 201(1) of the Income-tax Act, 1961, together with consequential interest, in relation to payments made to employees under the head of uniform allowance.

Outcome: Notice issued for final disposal.

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