https://www.taxtmi.com/caselaws?id=23838 Section 10(14) exempts only special allowances or benefits specifically granted to meet expenses wholly, necessarily and exclusively incurred in the performance of duties, or allowances notified by the Central Government for personal expenses at the place of duty or for increased cost of living. In the absence of any notification covering the allowances in question, the assessee failed to establish entitlement to exemption, and the relief claim was rejected. en-us Fri, 15 Sep 1989 00:00:00 +0530 Thu, 14 Jan 2010 16:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23838 Section 10(14) exempts only special allowances or benefits specifically granted to meet expenses wholly, necessarily and exclusively incurred in the performance of duties, or allowances notified by the Central Government for personal expenses at the place of duty or for increased cost of living. In the absence of any notification covering the allowances in question, the assessee failed to establish entitlement to exemption, and the relief claim was rejected. Case-Laws Income Tax Fri, 15 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23838