TMI Blog2018 (8) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - I.T.A. No. 508/CHNY/2018 - - - Dated:- 1-8-2018 - SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER Appellant by : Shri. S. Sridhar, Advocate Respondent by : Shri. B. Sagadevan, JCIT. ORDER In this appeal filed by the assessee, which is directed against an order dated 17.11.2017 of ld. Commissioner of Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ld. Authorised Representative was that assessee was entitled for exemption u/s.10(14) of the Act. Relying on Rule 2BB of the Income Tax Rules, 1962, ld. Counsel submitted that allowances prescribed for the purpose of Section 10(14) included transport allowance. Ld. Authorised Representative fairly admitted that the said Rule did not cover postal allowance. According to him, though postal allowance might not be eligible for exemption u/s.10(14) of the Act, transport allowance of E2,40,000/- was entitled to such exemption. 3. Per contra, ld. Departmental Representative submitted that assessee was only an Ex-MLA and therefore what applied was Section 10(17) of the Act and not Section 10(14) of the Act. 4. I have considered the rival ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to any allowance in the nature of personal allowance granted to the assessee to remunerate or compensate him for performing duties of a special nature relating to his office or employment unless such allowance is related to the place of his posting or residence. Allowances prescribed for the purposes of Clause (14) of Section 10 is given in Rule 2BB which is reproduced hereunder:- (1) For the purposes of sub-clause (i) of clause (14) of section 10, prescribed allowances, by whatever name called, shall be the following, namely:- (a) any allowance granted to meet the cost of travel on tour or on transfer; (b) any allowance, whether, granted on tour or for the period of journey in connection with transfer, to meet the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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