Exemption for special travelling allowance: reimbursement of crew meal and incidental expenses is tax-exempt with employee certification. The Special Travelling Allowance paid to pilots as reimbursement for additional meal, tip, refreshment and incidental expenses qualifies for statutory exemption to the extent expenses are actually incurred; an employee's certificate that the allowance was spent suffices for exemption unless the assessing officer has reason to doubt its truth, and these instructions apply to the relevant assessment year and earlier years without requiring reopening of completed assessments.
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: reimbursement of crew meal and incidental expenses is tax-exempt with employee certification.
The Special Travelling Allowance paid to pilots as reimbursement for additional meal, tip, refreshment and incidental expenses qualifies for statutory exemption to the extent expenses are actually incurred; an employee's certificate that the allowance was spent suffices for exemption unless the assessing officer has reason to doubt its truth, and these instructions apply to the relevant assessment year and earlier years without requiring reopening of completed assessments.
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