TMI Blog2004 (5) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner, this rule is ultra vires the provisions of section 10(5) - By virtue of the provisions of section 10(5) of the Act, rule 2B of the Income-tax Rules is issued prescribing the conditions for the purpose of section 10(5) - Section 10(5) which is referred to above clearly provides for prescribing the conditions regarding the amount which shall be exempt from tax having regard to the travel con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lway first class AC charges exigible to tax under the Income-tax Act, 1961 (for short "the Act"). According to the petitioner, this rule is ultra vires the provisions of section 10(5) of the Act. I have heard Sri K. Shrihari Rao, learned counsel for the petitioner, and Sri George K. George, learned standing counsel, Government of India (Taxes), appearing for the respondents. The petitioner being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eived by, or due to him, (a) from his employer for himself, his spouse and children, in connection with his proceeding on leave to his home-district in India, and (b) from his employer or former employer for himself, his spouse and children, in connection with his proceeding to his home-district in India after retirement from service or after the termination of his service, subject to such conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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