https://www.taxtmi.com/caselaws?id=189286 A special allowance granted to meet expenses wholly and necessarily incurred in performing official duties is exempt under Section 4(3)(vi) when the statutory purpose of the grant is satisfied. The exemption depends on the object for which the allowance is specifically paid, not on proof that the recipient actually spent the whole amount on those expenses. The provision does not require the assessee to establish corresponding outlay, and such a requirement would add words not found in the text and overlap with other deduction provisions that expressly make actual expenditure relevant. en-us Tue, 23 Mar 1948 00:00:00 +0530 Wed, 04 Jan 2017 16:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189286 A special allowance granted to meet expenses wholly and necessarily incurred in performing official duties is exempt under Section 4(3)(vi) when the statutory purpose of the grant is satisfied. The exemption depends on the object for which the allowance is specifically paid, not on proof that the recipient actually spent the whole amount on those expenses. The provision does not require the assessee to establish corresponding outlay, and such a requirement would add words not found in the text and overlap with other deduction provisions that expressly make actual expenditure relevant. Case-Laws Income Tax Tue, 23 Mar 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189286