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Income Tax - Highlights / Catch Notes

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Salary - perquisite - exempted living allowance u/s 10(14) - ...

Income Tax

April 28, 2018

Salary - perquisite - exempted living allowance u/s 10(14) - there was no evidence on record to establish that the living allowance was paid to the assessees in connection with the duties to be performed by them - No exemption - HC

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