https://www.taxtmi.com/caselaws?id=37387 The High Court allowed the reference application under s. 256(2) regarding the exemption of hath kharch allowance under the Income Tax Act, 1961. The Court found that the Tribunal's decision raised a valid question of law on whether the allowance was liable to income tax or exempt under s. 10(19) and s. 10(2) of the Act. The Court criticized the Tribunal for not considering all aspects of the exemption and directed the Tribunal to refer the question of law to the High Court for its opinion. en-us Wed, 22 Feb 1978 00:00:00 +0530 Mon, 29 Mar 2010 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37387 The High Court allowed the reference application under s. 256(2) regarding the exemption of hath kharch allowance under the Income Tax Act, 1961. The Court found that the Tribunal's decision raised a valid question of law on whether the allowance was liable to income tax or exempt under s. 10(19) and s. 10(2) of the Act. The Court criticized the Tribunal for not considering all aspects of the exemption and directed the Tribunal to refer the question of law to the High Court for its opinion. Case-Laws Income Tax Wed, 22 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37387