https://www.taxtmi.com/caselaws?id=70977 The Tribunal ruled in favor of the assessee, allowing a 50% deduction from taxable income for the coal field allowance based on previous ITAT decisions. It held that the Central Government cannot override judicial decisions through directives and that notifications determine the quantum of non-taxable allowances. The Tribunal accepted the interpretation of Section 10(14) of the Income-tax Act in favor of the assessee, dismissing the appeal against the Assessing Officer's decision. en-us Tue, 14 Jul 1992 00:00:00 +0530 Wed, 20 Apr 2011 14:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70977 The Tribunal ruled in favor of the assessee, allowing a 50% deduction from taxable income for the coal field allowance based on previous ITAT decisions. It held that the Central Government cannot override judicial decisions through directives and that notifications determine the quantum of non-taxable allowances. The Tribunal accepted the interpretation of Section 10(14) of the Income-tax Act in favor of the assessee, dismissing the appeal against the Assessing Officer's decision. Case-Laws Income Tax Tue, 14 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70977