Revision u/s 263 - since there is no provision under the Income-tax Act or the Rules, whereby Medical,...

Revision u/s 263 - since there is no provision under the Income-tax Act or the Rules, whereby Medical, Conveyance and Sumptuary allowances are exempt from taxation, we hold that CIT is justified in invoking his revisionary jurisdiction u/s 263 of the I.T.Act - AT .....

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