Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1190 - AT - Income TaxExemption towards receipt of various allowances u/s 10(14) read with Rule 2BB - member of Legislative Assembly (MLA) - whether assessee was an Ex-MLA or MLA during the relevant previous year. If the assessee was an Ex-MLA, he would not have received salary from the Legislative Assembly. He would have been at the best eligible for pension under the rules applicable for the Members of the Assembly. - Held that:- Assessing Officer has in the assessment order itself mentioned receipt of salary of E6,00,000/- by the assessee from State Legislative Assembly. Hence, in my opinion, assessee was entitled to claim the benefits available to him u/s.10(14) of the Act. Allowances mentioned in Rule 2BB definitely covered transport allowance of E2,40,000/- received by the assessee. However, postal allowance is not covered by the said rule. Hence, in my opinion, assessee was eligible for claiming exemption on the transport allowance of E2,40,000/- received by him but not on the postal allowance of E30,000/-. - Decided partly in favor of assessee.
|