1990 (10) TMI 30

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....of the Revenue, the following question of law has been referred for the decision of this court : "Whether, on the facts and in the circumstances of the case, the monthly allowance towards expenditure on refreshments cannot be treated as income and is not taxable ?" The respondent is an assessee to income-tax. His employer provided cash allowance of Rs. 200 per mensem to him for meeting the r....

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....een introduced in the Act with retrospective effect from April 1, 1962. They are as follows : "2. Definitions.-In this Act, unless the context otherwise requires - ...... (24) 'income includes-... (iiia) any special allowance or benefit, other than a perquisite included under sub-clause (iii) specifically granted to the assessee to meet expenses wholly, necessarily and exclusively for the....