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    <title>2012 (11) TMI 785 - ORISSA HIGH COURT</title>
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    <description>The court held that the impugned order, which denied &quot;Up-keep Allowance&quot; to executive cadre employees without affording a hearing, was invalid as it violated principles of natural justice. The court directed a reconsideration of the petitioner&#039;s claim with a hearing. Regarding the tax deduction on accommodation provided to executives, the court advised seeking a certificate under Section 197 of the I.T. Act to determine tax exemption eligibility. The writ petition was disposed of with these directions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=218770</link>
      <description>The court held that the impugned order, which denied &quot;Up-keep Allowance&quot; to executive cadre employees without affording a hearing, was invalid as it violated principles of natural justice. The court directed a reconsideration of the petitioner&#039;s claim with a hearing. Regarding the tax deduction on accommodation provided to executives, the court advised seeking a certificate under Section 197 of the I.T. Act to determine tax exemption eligibility. The writ petition was disposed of with these directions.</description>
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