City compensatory allowance taxability under amended provision affirmed; officers instructed to rely on the decision and proceed. The amendment to the exemption provision excludes allowances given to meet personal expenses at the place of duty or residence; the Allahabad High Court held that City Compensatory Allowance, being granted with reference to place of posting to meet higher living costs, is not exempt. Commissioners and Appellate Officers are directed to rely on that decision when deciding appeals on CCA, and if a tribunal follows contrary High Court authority it should be asked to refer the conflicting question to the Supreme Court.
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City compensatory allowance taxability under amended provision affirmed; officers instructed to rely on the decision and proceed.
The amendment to the exemption provision excludes allowances given to meet personal expenses at the place of duty or residence; the Allahabad High Court held that City Compensatory Allowance, being granted with reference to place of posting to meet higher living costs, is not exempt. Commissioners and Appellate Officers are directed to rely on that decision when deciding appeals on CCA, and if a tribunal follows contrary High Court authority it should be asked to refer the conflicting question to the Supreme Court.
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