9911796707
TMI Blog1985 (8) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... was included in the gross salary and the ITO failed to deduct the same. On appeal, the AAC held that as the ITO had not given any reason for the disallowance of the claim which had been allowed in the earlier year the assessee's claim has to be sustained. The revenue is in appeal. 2. The revenue's claim is that the leave travel concession exemption cannot exceed the exemption as granted in the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... termination of his service: Provided that the amount exempt under item (a) or item (b) of this sub-clause [shall not, except in such cases and under such circumstances as may be prescribed having regard to the travel concession or assistance granted to the employees of the Central Government, exceed] the value of the travel concession or assistance which would have been received by or due to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any place in India, may exceed the value of the travel concession or the assistance which would have been received by or due to him in connection with his proceeding to his home district in India on leave in the cases and under the circumstances specified below, namely:--- (a) where the individual is entitled to such travel concession or assistance once in a block of four calendar years commencin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility of the value of the travel concession or assistance under clause (a) or, as the case may be, clause (b) of this rule." The rule as regards the Government servants is that travel concession to any place in India can be availed of once in four years. There is no stipulation that the leave travel concession received in the subsequent block of 4 years should not exceed what was received in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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