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Citedby 158 docs - [View All]
Ito, Ward 27(1)(3), Mumbai vs Capt. H.R. Vinayak on 23 June, 2006
Saptarshi Ghosh, Kolkata vs Department Of Income Tax on 26 February, 2010
Commissioner Of Income-Tax vs E.A. Rajendran on 22 July, 1997
Life Insurance Corporation Of ... vs Union Of India (Uoi) And Ors. on 22 January, 2003
Cit vs A.K. Ghosh on 5 May, 2003

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[Section 10] [Complete Act]
Central Government Act
Section 10(14) in The Income- Tax Act, 1995
(14) 3 (i) For any such special allowance or benefit, not being in the nature of a perquisite within the meaning of clause (2) of section 17, specifically granted to meet expenses wholly, necessarily and exclusively
1. The words' (not exceeding four hundred rupees per month)' omitted by the Finance Act, 1986, w. e. f. 1- 4- 1987. Earlier,' four' was substituted for' three' by the Finance Act, 1975, w. e. f. 1- 4- 1975.
2. Inserted by the Taxation Laws (Amendment) Act, 1984, w. r. e. f. 1- 4- 1976.
3. Substituted by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1989. Prior to the substitution, clause (14), as amended by the Finance Act, 1975, w. r. e. f. 1- 4- 1962, read as under:" (14) any special allowance or benefit, not being in the nature of an entertainment allowance or other perquisite within the meaning of clause (2) of section 17, specifically granted to meet expenses wholly, necessarily and exclusively incurred in the performance of the duties of an office or employment of profit, to the extent to which such expenses are actually incurred for that purpose. Explanation.- For the removal of doubts, it is hereby declared that any allowance granted to the assessee to meet his personal expenses at the place where the duties of his office or employment of profit are ordinarily performed by him or at the place where he ordinarily resides shall not be regarded, for the purposes of this clause, as a special allowance granted to meet expenses wholly, necessarily and exclusively incurred in the performance of such duties."
incurred in the performance of the duties of an office or employment of profit, 1 as may be prescribed], to the extent to which such expenses are actually incurred for that purpose;
(ii) any such allowance granted to the assessee either to meet his personal expenses at the place where the duties of his office or employment of profit are ordinarily performed by him or at the place where he ordinarily resides, or to compensate him for the increased cost of living, 3 as may be prescribed and to the extent as may be prescribed:] 4 Provided that nothing in sub- clause (ii) shall apply 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;]