https://www.taxtmi.com/highlights?id=102039 Specified allowances payable to High Court and Supreme Court Judges are, prima facie, excluded from salary-income computation under overriding non-obstante clauses governing judicial service conditions. They are treated as receipts not in the nature of income rather than deductions or exemptions, so the optional new tax regime's restrictions on deductions and exemptions do not appear to apply. Pending consideration of the writ petition, Judges may disclose these allowances as non-income receipts, and the related income-tax returns are not to be processed until further orders. en-us Fri, 24 Jul 2026 08:36:14 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102039 Specified allowances payable to High Court and Supreme Court Judges are, prima facie, excluded from salary-income computation under overriding non-obstante clauses governing judicial service conditions. They are treated as receipts not in the nature of income rather than deductions or exemptions, so the optional new tax regime's restrictions on deductions and exemptions do not appear to apply. Pending consideration of the writ petition, Judges may disclose these allowances as non-income receipts, and the related income-tax returns are not to be processed until further orders. Highlights Income Tax Fri, 24 Jul 2026 08:36:14 +0530 https://www.taxtmi.com/highlights?id=102039