Uniform Allowance by Company Not Exempt from Tax u/r 2BB(1)(f) and Section 10(14)(i); Tax Deduction Applies.

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....TDS u/s 192 - any allowance given by the company to its employees in the name of uniform allowance cannot be said to be exempt under Rule 2BB(1)(f) r.w.s 10(14)(i) of the Income Tax Act - AT....