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Home district definition clarified: specific residence, family or prior residence criteria determine travel concession exemption eligibility. A place qualifies as the Home District for travel-concession exemption if any one of these is satisfied: the assessee frequents the place after entry into service to meet domestic or social obligations; owns residential property there or is a joint-family member owning such property; near relations reside there; or the assessee lived there for some years before entering service. Once the assessee designates a place as his Home District, change of that designation is not ordinarily permitted.
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Provisions expressly mentioned in the judgment/order text.
Home district definition clarified: specific residence, family or prior residence criteria determine travel concession exemption eligibility.
A place qualifies as the Home District for travel-concession exemption if any one of these is satisfied: the assessee frequents the place after entry into service to meet domestic or social obligations; owns residential property there or is a joint-family member owning such property; near relations reside there; or the assessee lived there for some years before entering service. Once the assessee designates a place as his Home District, change of that designation is not ordinarily permitted.
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