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1972 (9) TMI 33 - HC - Income TaxAssessee who is an Income-tax Officer was posted at Ernakulam. In the return of income filed by him he claimed a deduction of Rs. 300 by way of expenses under section 16(v) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "). This was the amount of room rent paid by him in Ernakulam for his stay. According to him this expenditure was met wholly and exclusively in the performance of his duties - " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that a sum of Rs. 300 being the room rent paid at Ernakulam is not an allowable deduction under section 16(v) of the Income-tax Act, 1961 ? "
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