https://www.taxtmi.com/caselaws?id=795616 Special statutory provisions governing judicial allowances were treated, prima facie, as overriding the Income-tax Act, including the new tax regime. The allowances were considered excluded from salary computation and therefore not deductions or exemptions barred under that regime. Pending consideration of the challenge to the CBDT Office Memorandum, interim directions permitted their disclosure in the income-tax return utility as receipts not in the nature of income. Processing of returns containing that disclosure was stayed until further orders. en-us Wed, 22 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795616 Special statutory provisions governing judicial allowances were treated, prima facie, as overriding the Income-tax Act, including the new tax regime. The allowances were considered excluded from salary computation and therefore not deductions or exemptions barred under that regime. Pending consideration of the challenge to the CBDT Office Memorandum, interim directions permitted their disclosure in the income-tax return utility as receipts not in the nature of income. Processing of returns containing that disclosure was stayed until further orders. Case-Laws Income Tax Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795616