https://www.taxtmi.com/caselaws?id=424052 Salary-related deductions and exemptions must fall within the statutory allowance framework and be factually supported. The medical expense claim was accepted, but claims for food, telephone, conveyance and similar exemptions were treated as outside the permitted salary exemption provisions and were disallowed. Leave travel allowance required fresh factual verification on eligibility and its treatment in gross salary, so that aspect was remanded for reconsideration. Interest claimed against house property income was restricted to the statutory ceiling applicable to self-occupied property, and the excess deduction was disallowed. en-us Wed, 15 Jun 2022 00:00:00 +0530 Tue, 21 Jun 2022 08:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424052 Salary-related deductions and exemptions must fall within the statutory allowance framework and be factually supported. The medical expense claim was accepted, but claims for food, telephone, conveyance and similar exemptions were treated as outside the permitted salary exemption provisions and were disallowed. Leave travel allowance required fresh factual verification on eligibility and its treatment in gross salary, so that aspect was remanded for reconsideration. Interest claimed against house property income was restricted to the statutory ceiling applicable to self-occupied property, and the excess deduction was disallowed. Case-Laws Income Tax Wed, 15 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424052