1989 (9) TMI 72

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....ed by G. G. SOHANI, ACTG. C. J. -This is a petition under article 226 of the Constitution of India. The petitioner has prayed that the underground allowance, colliery allowance; dearness and variable allowances and leave encashment be declared to be not liable to income-tax under the Income tax Act, 1961 (hereinafter referred to as "the Act"), and the respondents be directed not to assess the p....

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....llowance granted to the assessee either to meet his personal expenses at the place where the duties of his office or employment of profit are ordinarily performed by him or at the place where he ordinarily resides, or to compensate him for the increased cost of living, as the Central Government may, by notification in the Official Gazette, specify, to the extent specified in the notification, woul....