https://www.taxtmi.com/caselaws?id=365718 The Tribunal partially allowed the assessee's appeal regarding the disallowance of exemption under Section 10(14) of the Income Tax Act on postal and transport allowances. It determined that the assessee was entitled to exemption on the transport allowance but not on the postal allowance, based on the provisions of Section 10(14) and Rule 2BB. The decision clarified the eligibility for specific allowances, emphasizing the importance of adhering to the relevant provisions and rules in determining exemptions under the Act. en-us Wed, 01 Aug 2018 00:00:00 +0530 Wed, 22 Aug 2018 08:06:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365718 The Tribunal partially allowed the assessee's appeal regarding the disallowance of exemption under Section 10(14) of the Income Tax Act on postal and transport allowances. It determined that the assessee was entitled to exemption on the transport allowance but not on the postal allowance, based on the provisions of Section 10(14) and Rule 2BB. The decision clarified the eligibility for specific allowances, emphasizing the importance of adhering to the relevant provisions and rules in determining exemptions under the Act. Case-Laws Income Tax Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365718