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TMI Blog2018 (3) TMI 1851X X X X Extracts X X X X X X X X Extracts X X X X ..... the similar issue in the case of Baroda Division of ONGC then, we are unable to see any reason to take a deviated or different view on the same issue. It is pertinent to note that the ld. DR has vehemently relied on the CBDT Circular No.8/12 dated 05.10.2012 which is pertaining to the LTC allowance and the same is not applicable to the facility of uniform to the employees during duty hours. When a circular of CBDT enabling the assessee for non deduction of tax from the reimbursement of allowances on the basis of utilization certificate of employee then the view which has already taken by the Tribunal in assessee s own case supports the contention of the assessee that there was no liability for deduction of tax from the payments made to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h claim fulfilled the conditions as laid down in sec. 10(14)(i] of the I.T. Act. 3. We have heard the arguments of both sides and carefully perused the relevant material placed on the record of the Tribunal. The ld. Departmental Representative (DR) submitted that the first appellate authority was not correct on facts and in law in deleting the addition made u/s. 201(1) of the Income Tax Act, 1961 (for short the Act ) and the interest charged u/s. 201(1A) of the Act as the specified allowance u/s. 10(14)(i) of the Act are exempt to the extent those are actually incurred for that purpose. The ld. DR submitted that the ld. CIT(A) has erred by allowing the uniform allowance ignoring the fact that whether such claim fulfills the conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r issue in the case of Baroda Division of ONGC then, we are unable to see any reason to take a deviated or different view on the same issue. It is pertinent to note that the ld. DR has vehemently relied on the CBDT Circular No.8/12 dated 05.10.2012 which is pertaining to the LTC allowance and the same is not applicable to the facility of uniform to the employees during duty hours. 6. In view of our discussion, when a circular of CBDT enabling the assessee for non deduction of tax from the reimbursement of allowances on the basis of utilization certificate of employee then the view which has already taken by the Tribunal in assessee s own case supports the contention of the assessee that there was no liability for deduction of tax from t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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