https://www.taxtmi.com/caselaws?id=311244 House rent allowance claimed by a judicial officer was not eligible for full exemption because the special exemption framework for constitutional court judges did not apply, and the claim was governed only by the ordinary Income-tax Act rules; the disallowance was upheld. Medical allowance required reconsideration on the basis of a comparable assessment allowing exemption up to Rs. 15,000, so the matter was remitted for verification. Sumptuary allowance, treated by CBDT clarification as akin to entertainment allowance, was exempt to the extent permitted under salary computation provisions. Residence office allowance was held to be a reimbursement of official expenses and not taxable salary income. Leave encashment was also held exempt, as the later State notification could not operate retrospectively to deny the benefit for the relevant year. en-us Tue, 19 Jun 2018 00:00:00 +0530 Thu, 14 Dec 2023 20:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311244 House rent allowance claimed by a judicial officer was not eligible for full exemption because the special exemption framework for constitutional court judges did not apply, and the claim was governed only by the ordinary Income-tax Act rules; the disallowance was upheld. Medical allowance required reconsideration on the basis of a comparable assessment allowing exemption up to Rs. 15,000, so the matter was remitted for verification. Sumptuary allowance, treated by CBDT clarification as akin to entertainment allowance, was exempt to the extent permitted under salary computation provisions. Residence office allowance was held to be a reimbursement of official expenses and not taxable salary income. Leave encashment was also held exempt, as the later State notification could not operate retrospectively to deny the benefit for the relevant year. Case-Laws Income Tax Tue, 19 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311244