https://www.taxtmi.com/caselaws?id=118164 The Tribunal held that allowances for both domestic and international duties received by a commercial pilot are exempt under section 10(14)(i) of the Income-tax Act, 1961, provided they are granted to meet ordinary daily charges due to absence from the normal place of duty. The Tribunal emphasized that allowances meeting expenses wholly and necessarily incurred in connection with office duties are eligible for exemption. The Tribunal also clarified that Notification Nos. SO 144(E) and SO 487(E) are irrelevant post-amendment. The Assessing Officer was directed to grant exemption based on government-fixed daily rates without requiring evidence of actual expenditure unless allowances are excessive. The Tribunal upheld the CIT(A)'s decision on interest calculation under section 234A. en-us Fri, 23 Jun 2006 00:00:00 +0530 Thu, 28 Jun 2012 17:53:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118164 The Tribunal held that allowances for both domestic and international duties received by a commercial pilot are exempt under section 10(14)(i) of the Income-tax Act, 1961, provided they are granted to meet ordinary daily charges due to absence from the normal place of duty. The Tribunal emphasized that allowances meeting expenses wholly and necessarily incurred in connection with office duties are eligible for exemption. The Tribunal also clarified that Notification Nos. SO 144(E) and SO 487(E) are irrelevant post-amendment. The Assessing Officer was directed to grant exemption based on government-fixed daily rates without requiring evidence of actual expenditure unless allowances are excessive. The Tribunal upheld the CIT(A)'s decision on interest calculation under section 234A. Case-Laws Income Tax Fri, 23 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118164