https://www.taxtmi.com/caselaws?id=26536 The court ruled in favor of the assessee, Mr. G.B. Shuttleworth, regarding the exemption of passage money received for his son's trip from India to the U.K. The court upheld the passage money exemption under section 10(6)(i) of the Income-tax Act, stating that the money was indeed received in connection with home leave. The court rejected the Revenue's argument on the origin of the journey and affirmed that even if the child was not in existence during the employee's journey, they would still be entitled to the passage money. The Department was directed to bear costs, including counsel fees. en-us Wed, 06 Feb 1974 00:00:00 +0530 Fri, 05 Feb 2010 16:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26536 The court ruled in favor of the assessee, Mr. G.B. Shuttleworth, regarding the exemption of passage money received for his son's trip from India to the U.K. The court upheld the passage money exemption under section 10(6)(i) of the Income-tax Act, stating that the money was indeed received in connection with home leave. The court rejected the Revenue's argument on the origin of the journey and affirmed that even if the child was not in existence during the employee's journey, they would still be entitled to the passage money. The Department was directed to bear costs, including counsel fees. Case-Laws Income Tax Wed, 06 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26536