https://www.taxtmi.com/caselaws?id=327712 The High Court upheld the Tribunal's decision regarding per-diem allowances, ruling that allowances within a reasonable range are exempt under Section 10(14) of the Income Tax Act without the need for verification of actual expenses. The Court supported the reliance on circulars from the Ministry of External Affairs and a Kolkata Tribunal decision, emphasizing that TDS deduction is not applicable if allowances are for legitimate expenses incurred in the line of duty. The appeals were dismissed as no substantial legal questions arose, affirming the tax exemption for per-diem allowances under Section 10(14). en-us Fri, 01 Apr 2016 00:00:00 +0530 Fri, 18 Nov 2016 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327712 The High Court upheld the Tribunal's decision regarding per-diem allowances, ruling that allowances within a reasonable range are exempt under Section 10(14) of the Income Tax Act without the need for verification of actual expenses. The Court supported the reliance on circulars from the Ministry of External Affairs and a Kolkata Tribunal decision, emphasizing that TDS deduction is not applicable if allowances are for legitimate expenses incurred in the line of duty. The appeals were dismissed as no substantial legal questions arose, affirming the tax exemption for per-diem allowances under Section 10(14). Case-Laws Income Tax Fri, 01 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327712