https://www.taxtmi.com/circulars?id=4492 The Tribunal held that the city compensatory allowance granted to a government servant is exempt as a special allowance, but the Income tax Department has appealed and not accepted this view; pending a judicial determination the allowance may be treated as assessable and employee assessees and employers responsible for tax deduction at source should note this position. en-us Fri, 23 Jun 1972 00:00:00 +0530 Wed, 30 Jul 2008 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4492 The Tribunal held that the city compensatory allowance granted to a government servant is exempt as a special allowance, but the Income tax Department has appealed and not accepted this view; pending a judicial determination the allowance may be treated as assessable and employee assessees and employers responsible for tax deduction at source should note this position. Circulars Income Tax Fri, 23 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4492