City compensatory allowance exemption questioned; treat as assessable pending final judicial determination and departmental appeal. The Tribunal held that the city compensatory allowance granted to a government servant is exempt as a special allowance, but the Income tax Department has appealed and not accepted this view; pending a judicial determination the allowance may be treated as assessable and employee assessees and employers responsible for tax deduction at source should note this position.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
City compensatory allowance exemption questioned; treat as assessable pending final judicial determination and departmental appeal.
The Tribunal held that the city compensatory allowance granted to a government servant is exempt as a special allowance, but the Income tax Department has appealed and not accepted this view; pending a judicial determination the allowance may be treated as assessable and employee assessees and employers responsible for tax deduction at source should note this position.
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