Travel and transfer allowance recognised as exempt when meeting expenses wholly, necessarily and exclusively in performance of duties. Specification under Section 10(14)(i) designates special allowances that meet expenses wholly, necessarily and exclusively in performance of duties: any allowance for travel on tour or on transfer (including packing and transportation of personal effects) and any allowance for ordinary daily charges during absence from normal place of duty in connection with transfer.
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.
Travel and transfer allowance recognised as exempt when meeting expenses wholly, necessarily and exclusively in performance of duties.
Specification under Section 10(14)(i) designates special allowances that meet expenses wholly, necessarily and exclusively in performance of duties: any allowance for travel on tour or on transfer (including packing and transportation of personal effects) and any allowance for ordinary daily charges during absence from normal place of duty in connection with transfer.
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