1990 (10) TMI 30

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... decision of this court : "Whether, on the facts and in the circumstances of the case, the monthly allowance towards expenditure on refreshments cannot be treated as income and is not taxable ?" The respondent is an assessee to income-tax. His employer provided cash allowance of Rs. 200 per mensem to him for meeting the refreshment expenses during office hours. This was brought to tax by the as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y are as follows : "2. Definitions.-In this Act, unless the context otherwise requires - ...... (24) 'income includes-... (iiia) any special allowance or benefit, other than a perquisite included under sub-clause (iii) specifically granted to the assessee to meet expenses wholly, necessarily and exclusively for the performance of the duties of an office or employment of profit; (iiib) any .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X