https://www.taxtmi.com/caselaws?id=286895 The Tribunal dismissed the Revenue's appeal challenging the CIT(A) order for AY 2010-11, which deleted the addition under section 201(1) and interest under section 201(1A). The Tribunal upheld the CIT(A) decision, emphasizing the non-taxability of uniform allowance payments based on CBDT circulars and previous Tribunal rulings. The decision was supported by the consistent view in similar cases and previous Tribunal decisions, affirming the correctness and sustainability of the CIT(A) ruling. en-us Fri, 16 Mar 2018 00:00:00 +0530 Fri, 20 Mar 2020 09:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286895 The Tribunal dismissed the Revenue's appeal challenging the CIT(A) order for AY 2010-11, which deleted the addition under section 201(1) and interest under section 201(1A). The Tribunal upheld the CIT(A) decision, emphasizing the non-taxability of uniform allowance payments based on CBDT circulars and previous Tribunal rulings. The decision was supported by the consistent view in similar cases and previous Tribunal decisions, affirming the correctness and sustainability of the CIT(A) ruling. Case-Laws Income Tax Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286895