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    <title>2006 (4) TMI 64 - PUNJAB AND HARYANA HIGH  COURT</title>
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    <description>The High Court dismissed the appeal, affirming the Tribunal&#039;s decision that expenses reimbursed to Development Officers under the Reimbursement of Expenses Scheme, 1997 should not be treated as part of their salary subject to TDS. The judgment highlighted the exemption under section 10(14) for conveyance allowances and upheld the admissibility of expenses claimed by the assessee. The court found no substantial question of law and ruled in favor of the assessee, emphasizing previous decisions supporting the non-taxability of such reimbursed expenses.</description>
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      <title>2006 (4) TMI 64 - PUNJAB AND HARYANA HIGH  COURT</title>
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      <description>The High Court dismissed the appeal, affirming the Tribunal&#039;s decision that expenses reimbursed to Development Officers under the Reimbursement of Expenses Scheme, 1997 should not be treated as part of their salary subject to TDS. The judgment highlighted the exemption under section 10(14) for conveyance allowances and upheld the admissibility of expenses claimed by the assessee. The court found no substantial question of law and ruled in favor of the assessee, emphasizing previous decisions supporting the non-taxability of such reimbursed expenses.</description>
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      <pubDate>Fri, 21 Apr 2006 00:00:00 +0530</pubDate>
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