https://www.taxtmi.com/caselaws?id=214034 The Tribunal dismissed the appeal, upholding the lower authorities' decisions. The exemptions under sections 10(14) and 10(17) were restricted to specific allowances, no deductions were permitted under section 57 for MLA income, and the Rs. 15 lakhs gift was deemed unexplained cash credits under section 68, resulting in taxation as income from other sources. en-us Fri, 11 May 2012 00:00:00 +0530 Fri, 15 Jun 2012 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214034 The Tribunal dismissed the appeal, upholding the lower authorities' decisions. The exemptions under sections 10(14) and 10(17) were restricted to specific allowances, no deductions were permitted under section 57 for MLA income, and the Rs. 15 lakhs gift was deemed unexplained cash credits under section 68, resulting in taxation as income from other sources. Case-Laws Income Tax Fri, 11 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214034