https://www.taxtmi.com/caselaws?id=59435 The Tribunal held that allowances for both domestic and international flights are exempt under section 10(14)(i) of the Income-tax Act, 1961. It directed the Assessing Officer to grant exemption based on prescribed daily rates without requiring actual expenditure evidence, as long as the allowances received do not exceed these rates. The revenue's appeal was dismissed, and the assessee's cross-objections were allowed. en-us Fri, 23 Jun 2006 00:00:00 +0530 Thu, 28 Jun 2012 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59435 The Tribunal held that allowances for both domestic and international flights are exempt under section 10(14)(i) of the Income-tax Act, 1961. It directed the Assessing Officer to grant exemption based on prescribed daily rates without requiring actual expenditure evidence, as long as the allowances received do not exceed these rates. The revenue's appeal was dismissed, and the assessee's cross-objections were allowed. Case-Laws Income Tax Fri, 23 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59435