Applicability of Sec.10(4) to 'Special Travelling Allowance' of pilots of Pawan Hans Ltd.

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..... een clarified by the Pawan Hans Ltd. authorities as well as the Ministry of Civil Aviation that the Special Travelling Allowance paid to the Pilots is nothing but a supplementary lay over allowance and that it is granted to its pilots as reimbursement of additional expenses, incurred by them in their capacity as senior members of the crew towards meals tips, refreshment and other incidentals. 2. .....

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..... urnished, the allowance may be exempted by the assessing officer unless he has reasons to believe that the certificate is not true. 4. These instructions should be applied to all assessments relating to assessment year 1988-89 and earlier assessment years as the provisions of Section 10(4) stand amended with effect from 1.4.1989. However, assessments already completed need not be reopened/rectif .....

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