Exemption for Special Travelling Allowance allowed where expenses actually incurred; employee certificate suffices for tax assessment. The Special Travelling Allowance (or similarly named 'Special Allowance') falls within Section 10(14) and is exempt to the extent expenses are actually incurred. A certificate from the employee that the allowance was spent may be accepted by the Income-tax Officer and the allowance exempted unless there is reason to doubt the certificate. The instruction applies to pending and future assessments; completed assessments need not be reopened.
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.
Exemption for Special Travelling Allowance allowed where expenses actually incurred; employee certificate suffices for tax assessment.
The Special Travelling Allowance (or similarly named "Special Allowance") falls within Section 10(14) and is exempt to the extent expenses are actually incurred. A certificate from the employee that the allowance was spent may be accepted by the Income-tax Officer and the allowance exempted unless there is reason to doubt the certificate. The instruction applies to pending and future assessments; completed assessments need not be reopened.
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