2007 (5) TMI 49

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..... No.170 of 1990 - - - Dated:- 17-5-2007 - MADAN B. LOKUR, J.(Oral) In this reference under Section 256(1) of the Income Tax Act, 1961, the following question of law has been referred for our opinion:- "Whether on the facts and in the circumstances of the case the Tribunal was right in holding that the living allowance enjoyed by the Assessee is exempt under Section 10(14) of the Income Tax .....

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..... ourt had referred to several decisions and concluded, affirming the view taken in Commissioner of Income Tax, Gujarat v. S.G. Pgnatale, [1980] 124 ITR 391 and Commissioner of Income Tax v. J. Jenkin Thomas And Others, [1975] 101 ITR 511, that if ITR No.170/1990 the amount paid be a kind of reimbursement for an expenditure incurred for the performance of the duties of the assessee, the same would n .....

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