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1960 (3) TMI 6 - SUPREME COURTWhether the annual cash allowance paid to the appellant in circumstances stated below falls within paragraph 15(1)(i) of the Part B States (Taxation Concessions) Order, 1950 (hereinafter referred to as the Order) and is therefore exempt from income-tax? Held that:- High Court was in error in holding that ₹ 35,807 was not by way of maintenance and therefore was not exempt from taxation under paragraph 15(1)(i) of the Order. We, therefore, allow this appeal, set aside the order of the High Court and answer the question in favour of the appellant
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