https://www.taxtmi.com/caselaws?id=20993 The court held that the assessee could not claim exemption for the living allowance received as it did not meet the requirement of being wholly, necessarily, and exclusively incurred in the performance of duties. The court ruled in favor of the Revenue, overturning the Tribunal's decision and denying the exemption under section 10(14) of the Income-tax Act, 1961. en-us Fri, 27 Nov 1992 00:00:00 +0530 Wed, 18 Nov 2009 14:13:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20993 The court held that the assessee could not claim exemption for the living allowance received as it did not meet the requirement of being wholly, necessarily, and exclusively incurred in the performance of duties. The court ruled in favor of the Revenue, overturning the Tribunal's decision and denying the exemption under section 10(14) of the Income-tax Act, 1961. Case-Laws Income Tax Fri, 27 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20993