https://www.taxtmi.com/caselaws?id=62980 The Tribunal upheld the Appellate Assistant Commissioner's decision that unspent foreign tour allowances do not constitute income and are not taxable under Section 10(14) of the Income-tax Act, 1961. The Tribunal ruled that the unspent amount retained its original character and did not become taxable income. The appeal by the revenue was dismissed, affirming that the unspent allowance was not subject to taxation. en-us Sat, 28 Nov 1981 00:00:00 +0530 Thu, 27 Jan 2011 10:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62980 The Tribunal upheld the Appellate Assistant Commissioner's decision that unspent foreign tour allowances do not constitute income and are not taxable under Section 10(14) of the Income-tax Act, 1961. The Tribunal ruled that the unspent amount retained its original character and did not become taxable income. The appeal by the revenue was dismissed, affirming that the unspent allowance was not subject to taxation. Case-Laws Income Tax Sat, 28 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62980