2000 (7) TMI 220 - AT - Income Tax

Summary

The Appellate Tribunal ITAT DELHI-D considered the exemption of living allowance under section 10(14) of the Income-tax Act, 1961. The disputes were resolved under the Kar Vivad Samadhan Scheme, making the appeals filed by the assessees irrelevant. The appeals of the revenue were dismissed as infructuous, and interveners were directed to pursue their cases before the Division Bench.