9911796707
TMI Blog2018 (8) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... Tamil Nadu Legislative Assembly during the relevant previous year. As per the ld. Authorised Representative, assessee had received salary of E6,00,000/- from State Legislative Assembly, which included constituency allowance of E60,000/-, postal allowance E30,000/- and Transport allowance of E2,40,000/-. Contention of the ld. Authorised Representative was that ld. Assessing Officer erroneously held that assessee was entitled only for claim of exemption in relation to constituency allowance of E60,000/- only. As per the ld. Authorised Representative, ld. Assessing Officer disallowed exemption claimed by the assessee on postal allowance of E30,000/- and Transport allowance of E2,40,000/-. Contention of the ld. Authorised Representative was th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e best eligible for pension under the rules applicable for the Members of the Assembly. Ld. Assessing Officer has in the assessment order itself mentioned receipt of salary of E6,00,000/- by the assessee from State Legislative Assembly. Hence, in my opinion, assessee was entitled to claim the benefits available to him u/s.10(14) of the Act. Section 10(14) of the Act, which is apposite here is reproduced hereunder:- (14) (i) 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 incurred in the performance of the duties of an office or employment of profit, as may be prescribed, to the extent to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er; (d) any allowance granted to meet the expenditure incurred on a helper where such helper is engaged for the performance of the duties of an office or employment of profit; (e) any allowance granted for encouraging the academic, research and training pursuits in educational and research institutions; (f) any allowance granted to meet the expenditure incurred on the purchase or maintenance of uniform for wear during the performance of the duties of an office or employment of profit. Explanation.-- For the purpose of clause (a), "allowance granted to meet the cost of travel on transfer" includes any sum paid in connection with transfer, packing and transportation of personal effects on such transfer''. Allowances mentioned in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
