1983 (1) TMI 106

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to Madhav Garh (Madhya Pradesh) and under the terms of the agreement with the above concerns, he was reimbursed to the extent of expenses amounting to Rs. 5,250, the details of which are as under : Rs. Rs. Train fare to Indore 870 Indore to Madhav Garh taxi fare 150 Madhav Garh to Indore taxi fare 150 Train fare to Bombay 870 2,040 ------------------- Local conveyance 381 Hotel 2,750 Washing, Tips, etc. 79 ------------------ ------------------ 5,250 ------------------ 2. The above amount of Rs. 5,250 was claimed as exempt under section 10(5) of the Income--tax Act, 1961 ('the Act'). However, the ITO allowed exemption with regard to the reimbursement of all other expenses except the hotel charges amounting t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: 'any travel concession' and 'assistance' of course in connection with proceeding on leave to any place in India. It is contended that while the expression 'any travel concession' refers to the travelling expenses, the other expression 'assistance' would cover all expenses relating to or in the course of leave in connection with which the assessee has proceeded to any place in India. Accordingly, it is submitted that the hotel charges during the leave period are covered by section 10(5)(ii) and the departmental authorities were not justified in disallowing the assessee's claim. 5. The departmental representative has, on the other hand, strongly relied on the order of the AAC. According to Shri M.N. Nambiar, the interpretation of the pro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as may be prescribed having regard to the travel concession or assistance granted to the employees of the Central Government, exceed the value of the travel concession or assistance which would have been received by or due to the individual in connection with his proceeding to his home-district in India on leave or, as the case may be, after retirement from service or after the termination of his service. " It is common ground that there is no decision of the Tribunal, the High Court or the Supreme Court having a direct bearing on the issue and that to the knowledge of the parties there are no instructions, circulars, notifications or rules promulgated by the CBDT in this regard. Therefore, we have to decide the question before us on the....