https://www.taxtmi.com/caselaws?id=21290 The court concluded that allowances are considered income and taxable unless exempted under Section 10(14) of the Income-tax Act. Exemptions apply only from the dates specified in the notifications. The writ petitions were disposed of, and the specific petition seeking retrospective application of the notification for Simla was dismissed. No costs were awarded. en-us Thu, 03 Sep 1992 00:00:00 +0530 Sat, 21 Nov 2009 12:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21290 The court concluded that allowances are considered income and taxable unless exempted under Section 10(14) of the Income-tax Act. Exemptions apply only from the dates specified in the notifications. The writ petitions were disposed of, and the specific petition seeking retrospective application of the notification for Simla was dismissed. No costs were awarded. Case-Laws Income Tax Thu, 03 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21290