https://www.taxtmi.com/caselaws?id=19764 Daily allowance paid to the assessees was treated as reimbursement of expenses, not a special allowance, because the Commissioner (Appeals) and the Tribunal found as fact that it was meant to meet their expenditure and no material rebutted that finding. On that basis, the amount fell within the exemption under section 10(14) of the Income-tax Act, 1961. The contention that exemption required rendition of accounts or proof of actual expenditure was not accepted on the facts found, and no referable question of law arose. en-us Tue, 27 Sep 1994 00:00:00 +0530 Mon, 09 Nov 2009 14:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19764 Daily allowance paid to the assessees was treated as reimbursement of expenses, not a special allowance, because the Commissioner (Appeals) and the Tribunal found as fact that it was meant to meet their expenditure and no material rebutted that finding. On that basis, the amount fell within the exemption under section 10(14) of the Income-tax Act, 1961. The contention that exemption required rendition of accounts or proof of actual expenditure was not accepted on the facts found, and no referable question of law arose. Case-Laws Income Tax Tue, 27 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19764