https://www.taxtmi.com/caselaws?id=55441 The Appellate Tribunal ITAT Ahmedabad-A allowed the technician's appeal, granting full deduction for the daily allowance claimed under section 10(14) of the Income Tax Act. The Tribunal upheld the decision of the Appellate Assistant Commissioner to entertain the additional ground for enhanced deduction, rejecting the Revenue Department's argument against it. It was held that the allowance received by the technician was not taxable income as per the terms of the agreement and the retrospective amendment was deemed inapplicable. The technician's living allowance was considered a maintenance allowance and not part of his taxable income. en-us Thu, 27 Feb 1986 00:00:00 +0530 Sun, 06 Feb 2011 03:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55441 The Appellate Tribunal ITAT Ahmedabad-A allowed the technician's appeal, granting full deduction for the daily allowance claimed under section 10(14) of the Income Tax Act. The Tribunal upheld the decision of the Appellate Assistant Commissioner to entertain the additional ground for enhanced deduction, rejecting the Revenue Department's argument against it. It was held that the allowance received by the technician was not taxable income as per the terms of the agreement and the retrospective amendment was deemed inapplicable. The technician's living allowance was considered a maintenance allowance and not part of his taxable income. Case-Laws Income Tax Thu, 27 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55441