https://www.taxtmi.com/caselaws?id=204159 The Tribunal upheld the Assessing Officer's treatment of remuneration received by MLAs as 'income from other sources.' It directed the Assessing Officer to re-examine and grant exemption for conveyance and clerical allowances upon verifying the expenditure. Telephone, constituency, and contingency allowances were not exempted under Sections 10(14) or 10(17). Medical allowances could be exempted if they were reimbursements. The appeals were partly allowed for statistical purposes. en-us Tue, 09 Feb 2010 00:00:00 +0530 Wed, 06 Jul 2011 19:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204159 The Tribunal upheld the Assessing Officer's treatment of remuneration received by MLAs as 'income from other sources.' It directed the Assessing Officer to re-examine and grant exemption for conveyance and clerical allowances upon verifying the expenditure. Telephone, constituency, and contingency allowances were not exempted under Sections 10(14) or 10(17). Medical allowances could be exempted if they were reimbursements. The appeals were partly allowed for statistical purposes. Case-Laws Income Tax Tue, 09 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204159