https://www.taxtmi.com/caselaws?id=286907 An allowance paid by an employer is exempt under section 10(14)(i) read with rule 2BB(1)(f) only where it is granted to meet actual expenditure on purchase or maintenance of a prescribed uniform worn during performance of duties. On the material available, the employer's circular regulated only a dress code, not a distinct uniform, and the earlier uniform prescription was not produced. A dress code permitting formal clothing choices is not equivalent to a uniform requiring identifiable design and colours. The allowance therefore did not qualify for exemption, and the employer remained liable to deduct tax at source. en-us Thu, 15 Sep 2016 00:00:00 +0530 Fri, 20 Mar 2020 09:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286907 An allowance paid by an employer is exempt under section 10(14)(i) read with rule 2BB(1)(f) only where it is granted to meet actual expenditure on purchase or maintenance of a prescribed uniform worn during performance of duties. On the material available, the employer's circular regulated only a dress code, not a distinct uniform, and the earlier uniform prescription was not produced. A dress code permitting formal clothing choices is not equivalent to a uniform requiring identifiable design and colours. The allowance therefore did not qualify for exemption, and the employer remained liable to deduct tax at source. Case-Laws Income Tax Thu, 15 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286907