https://www.taxtmi.com/caselaws?id=15557 The court clarified that the breach of rest allowance and torch cell allowance can be subjected to income tax, but petitioners can claim deduction before the Income Tax Officer if not included in the chargeable income. The court declined to interfere under Article 226, stating adequate remedies in the Income-tax Act. A mandamus was not granted as no statutory obligation was identified for immediate tax deduction. The writ petition was rejected, emphasizing statutory obligations for mandamus issuance and allowing petitioners to pursue the authority for tax considerations on the allowances. en-us Thu, 16 Apr 1998 00:00:00 +0530 Wed, 26 Aug 2009 10:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15557 The court clarified that the breach of rest allowance and torch cell allowance can be subjected to income tax, but petitioners can claim deduction before the Income Tax Officer if not included in the chargeable income. The court declined to interfere under Article 226, stating adequate remedies in the Income-tax Act. A mandamus was not granted as no statutory obligation was identified for immediate tax deduction. The writ petition was rejected, emphasizing statutory obligations for mandamus issuance and allowing petitioners to pursue the authority for tax considerations on the allowances. Case-Laws Income Tax Thu, 16 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15557