https://www.taxtmi.com/caselaws?id=381697 The Tribunal allowed the appeals of the Assessees, emphasizing that expenses must be wholly and necessarily incurred for duty performance to qualify for exemption under section 10(14) of the Income Tax Act, 1961. The Tribunal found that the allowances were fixed and wholly spent on duties, granting the exemption based on precedent and High Court observations, setting aside the Commissioner of Income Tax (Appeals) orders. en-us Wed, 29 May 2019 00:00:00 +0530 Tue, 18 Jun 2019 05:48:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381697 The Tribunal allowed the appeals of the Assessees, emphasizing that expenses must be wholly and necessarily incurred for duty performance to qualify for exemption under section 10(14) of the Income Tax Act, 1961. The Tribunal found that the allowances were fixed and wholly spent on duties, granting the exemption based on precedent and High Court observations, setting aside the Commissioner of Income Tax (Appeals) orders. Case-Laws Income Tax Wed, 29 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381697