Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2004 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (5) TMI 36 - HC - Income TaxLegality of rule 2B(1)(a) – challenge to the provisions of rule 2B(1)(a) of the Income-tax Rules making the difference between the air travel charges and the railway first class AC charges exigible to tax under the Income-tax Act, 1961 - According to the petitioner, 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 concession or assistance granted to the employees of the Central Government. It is by virtue of this provision rule 2B has been issued. The petitioner is not able to point out any illegality in regard to the condition imposed in rule 2B(1)(a) as it stood prior to October 1, 1997. – petition is dismissed as having no merit
|