https://www.taxtmi.com/caselaws?id=22585 A monthly cash allowance paid to an employee to meet refreshment expenses during office hours was treated as taxable income. Sections 2(24)(iiia) and 2(24)(iiib) of the Income-tax Act, inserted retrospectively from 1 April 1962, expand the definition of income to cover special allowances and benefits paid to meet expenses incurred in performing duties, as well as allowances for personal expenses or increased cost of living. On that statutory footing, the refreshment allowance fell within income and was taxable. en-us Fri, 19 Oct 1990 00:00:00 +0530 Fri, 11 Dec 2009 12:48:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22585 A monthly cash allowance paid to an employee to meet refreshment expenses during office hours was treated as taxable income. Sections 2(24)(iiia) and 2(24)(iiib) of the Income-tax Act, inserted retrospectively from 1 April 1962, expand the definition of income to cover special allowances and benefits paid to meet expenses incurred in performing duties, as well as allowances for personal expenses or increased cost of living. On that statutory footing, the refreshment allowance fell within income and was taxable. Case-Laws Income Tax Fri, 19 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22585