1998 (9) TMI 19

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....ance of the Revenue, the following question has been referred to us for our consideration : "Whether the Appellate Tribunal is correct in holding that the payment of family allowance of Rs. 250 per mensem made by the Government of Tamil Nadu to compensate for the high cost of living of the assessee's family at Madras, will not fall within the inclusive definition of salary in section 17(1) of t....

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....m for exemption. On appeal, the Appellate Assistant Commissioner directed exclusion of the amount. The Tribunal also upheld the order of the Commissioner. Similar question came up for consideration in Tax Case No. 722 of 1984 (CIT v. Dr. P. L. Meyyappan [2000] 244 ITR 543) and this court on June 9, 1998, has held that the allowance received by the assessee should be treated as salary and assess....