https://www.taxtmi.com/caselaws?id=65631 Special (Duty) Allowance was held taxable as part of salary because section 2(24) includes special allowances and allowances for personal expenses or increased cost of living. Exemption under section 10(14) was unavailable since no notification covering the allowance was shown, and the assessee did not discharge the burden of proving entitlement to exemption. The allowance was also not established as a casual and non-recurring receipt under section 10(3), nor as a compensatory allowance under the service rules or notifications relied upon. The Revenue's appeal therefore succeeded. en-us Thu, 21 Jan 1993 00:00:00 +0530 Fri, 18 Feb 2011 10:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65631 Special (Duty) Allowance was held taxable as part of salary because section 2(24) includes special allowances and allowances for personal expenses or increased cost of living. Exemption under section 10(14) was unavailable since no notification covering the allowance was shown, and the assessee did not discharge the burden of proving entitlement to exemption. The allowance was also not established as a casual and non-recurring receipt under section 10(3), nor as a compensatory allowance under the service rules or notifications relied upon. The Revenue's appeal therefore succeeded. Case-Laws Income Tax Thu, 21 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65631