2019 (12) TMI 267

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Opponent(s) No. 1 ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. By this appeal under section 260A of the Income Tax Act, 1961 (hereinafter referred to as "the Act"), the appellant has challenged the order dated 18th February, 2019 passed by the Income Tax Appellate Tribunal, "B" Bench, Ahmedabad (hereinafter referred to as "the Tribunal") in ITA No.1300/AHD/2017 by pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Road Transport Corporation, (2014) 366 ITR 170 (Guj.) wherein the very issue had come up for consideration and it was held as under:- "8. In view of the above and for the reasons stated above, and considering section 36(1)(va) of the Income Tax Act, 1961 read with sub-clause (x) of clause 24 of section 2, it is held that with respect to the sum received by the assessee from any of his emp....