1994 (9) TMI 61

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.... allowance received by them at the rate of Rs. 150 per day under section 10(14) of the Income-tax Act, 1961. The Commissioner (Appeals) held that the amount received by the respondents was only reimbursement of expenses and that it was only special allowance as envisaged under section 10(14) of the Act. The Tribunal affirmed this finding. Nothing has been brought out to show that the amount receiv....