Exemption from income-tax U/s 10(14), Finance Act, 1975.

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..... was endorsed to all Commissioners of Income-tax for necessary action. 2. The Finance Act, 1975 had amended Section 10(14) in order to specifically provide that any allowance granted to a person 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 will not qualify for exemption .....

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..... that the allowance was not granted with reference to the nature of the duties but exclusively with reference to the place of posting. 3. In the instructions earlier issued, the Commissioners were asked to request the AACs to keep such appeals involved in the issue of taxability of CCA pending so that further filing of second appeals to the Tribunal by the Department could be avoided. In the wake .....

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