1990 (2) TMI 12

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.... (hereinafter referred to "as the Act"), the Income-tax Appellate Tribunal, 'A' Bench, Patna, has referred the following question of law to this court for its opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal has rightly held that the award of Rs. 1,150 received by the assessee is exempt from income-tax under section 10(17B) of the Income-tax Act, 1961?" The....

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....tion advanced on behalf of the assessee that the amount of reward was not includible in computing the total income of the assessee in view of the provisions of section 10(17B) of the Act. On further appeal before the Tribunal, the Tribunal agreed with the finding of the Appellate Assistant Commissioner in this behalf and dismissed the appeal. Aggrieved by the order passed by the Tribunal, the Reve....

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....y be approved by the Central Government in this behalf in the public interest ; ". From a perusal of the aforesaid provision, it is clear that a payment made as a reward by the State or Central Government is not includible in computing the total income only when the reward is for such purposes as may be approved by the Central Government in this behalf in the public interest. In the instant cas....