14 September 2020

Search Results for Tag : Allowance


State cannot excuse itself of unemployment allowance under NREGA(21.01.2016)

The economic capacity of the State government cannot be a factor to deny unemployment allowance to job seekers who applied under the national rural em.....

Tags : nrega, unemployment allowance, financial incapacity


High Court in a revision can examine only when factual aspects are mixed with legal aspects(26.11.2018)

The revision Petitioner herein is the 4th accused was an Assistant Engineer of the Kerala Water Authority ('the KWA') from 1994 to 1997. He and other .....

Tags : Discharge, Disallowance, Validity


State Government is not under any obligation to always adopt Dearness Allowance as revised by Central Government(13.02.2019)

Instant Appeals arise out of the judgment by which the High Court affirmed the order of the learned Single Judge directing the Appellant-Board to pay .....

Tags : Dearness Allowance, Direction, Validity


When place of removal is buyer's premises, Appellant is eligible for credit(04.07.2019)

The Appellants are engaged in the manufacturing of parts of Fuel Injection Pump/Valve Assembly and are registered with the Central Excise Department. .....

Tags : Credit, Disallowance, Legality


Judgment of acquittal may be reversed or otherwise disturbed only for very substantial and compelling reasons(09.12.2019)

In facts of present case, Dafadar Kartar Singh, the Respondent was tried by the Summary Court Martial for a civil offence of house breaking by night. .....

Tags : Allowances, Direction, Legality


Disallowance of deduction under Section 80IB(10) of IT Act, in respect of interest income should be restricted to net interest and not gross interest(04.05.2020)

In facts of present case, the Assessee in the present case is a Company, which is engaged in the business of Builders and Property Developers. The ret.....

Tags : Assessment, Disallowance, Deduction


Draft order framed under Section 144C(1) of the IT Act in the name of a non-existent company is void ab initio(17.08.2020)

Present appeal by the Assessee is preferred against the order framed under Section 143(3) read with Section 144C(5) of the Income-tax Act, 1961 [IT Ac.....

Tags : Draft assessment, Disallowance, Legality


Interest can be capitalized only in respect of capital assets purchased out of borrowed funds(04.09.2020)

The revenue has filed present appeal challenging the decision rendered by Learned CIT(A) in respect of disallowance of interest expenditure made by th.....

Tags : Interest, Disallowance, Legality


Notifications & Circulars

Customs Baggage Declaration (Amendment) Regulations, 2016(01.03.2016)

The Central Board of Excise and Customs notified Customs Baggage Declaration (Amendment) Regulations, 2016 amending the Customs Baggage Declaration Re.....

Tags : baggage, customs, drone, allowance


Cabinet approves Amendments to Housing and Telephone Facilities Rules, Constituency Allowance Rules and Office Expense Allowance Rules for MPs(28.02.2018)

The Union Cabinet chaired by Prime Minister Shri Narendra Modi has approved Amendment to (i) The Housing and Telephone Facilities (Members of Parliame.....

Tags : Amendments, Approval, Allowance Rules


Cabinet approves two percent Dearness Allowance to Central Government employees(07.03.2018)

The Union Cabinet chaired by Prime Minister Shri Narendra Modi has given its approval to release an additional installment of Dearness Allowance (DA) .....

Tags : Two percent, Dearness Allowance, Approval



Govt Amends Income Tax Rules, Withdraws Exemption of Transport Allowance of Rs. 1,600 pm(10.04.2018)

Central Board of Direct Taxes (CBDT) has notified the Income Tax (Third Amendment) Rules, 2018 wherein the Government has withdrawn the exemption of T.....

Tags : Income Tax, Transport Allowance


Calcutta High Court: Dearness Allowance is a Legal Right(04.09.2018)

Calcutta High Court has ruled that they have a legal right to inflation-linked dearness allowance while overturning an order of the State Appellate Tr.....

Tags : Calcutta High Court, Dearness Allowance


Govt. Hikes DA By 6%(25.03.2016)

Government has hiked Dearness Allowance (DA) by 6%, benefiting over 1 crore Central Government employees and pensioners.

Tags : Government, Dearness Allowance


ITAT Delhi: Disallowance of Expenditure is not Concealment of Income(30.07.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has ruled that mere disallowance of expenditure claimed in the return would not amount to ‘concealment of i.....

Tags : ITAT Delhi, Disallowance


Delhi High Court Directs Equal Clothing, Washing Allowance for Employees(02.12.2019)

Delhi High Court has directed that all its employees will be paid an equal amount of clothing and dress maintenance allowance saying there is no justi.....

Tags : Delhi High Court, Allowance


ITAT Confirms Disallowance Since Sham Transactions Under the Garb of Donation Was Used for Evasion(20.05.2019)

Income Tax Appellate Tribunal, Chennai has held that the Assessing Officer was rightly disallowed deduction claim since their involved sham transactio.....

Tags : ITAT, Disallowance


ITAT Kolkata: Uniform Allowance to Employees Not Taxable as Fringe Benefits(03.07.2019)

Income Tax Appellate Tribunal (ITAT ) Kolkata has held that the uniform allowance to the employees is not taxable as fringe benefits under the Income.....

Tags : ITAT Kolkata, Uniform Allowance


State Govt. Not Obligated to Always Adopt Dearness Allowance Revised by Centre: SC(15.02.2019)

Supreme Court has observed that there is no obligation on State Government to always adopt Dearness Allowance as revised by Central Government.

Tags : Supreme Court, Dearness Allowance


Parity Between Two Allowances for Several Years Doesn't Mean It Will Continue in Future Also: SC(15.02.2019)

Supreme Court has observed that existence of parity between two allowances for several years does not mean that Government should continue such parity.....

Tags : Supreme Court, Allowances Parity


Gujarat HC Directs State Government to treat NPA of Doctors as Part of their Basic Pay(24.10.2016)

Gujarat High Court has asked State Government to treat Non Practising Allowance (NPA) of doctors working in Government Hospitals as part of their Basi.....

Tags : Gujarat High Court, Non Practising Allowance, Basic Pay


Centre Hikes Dearness Allowance to 5%(13.09.2017)

Centre has increased dearness allowance and dearness relief by one percentage point to five percent. The new rates will be applicable from July 1.

Tags : Dearness Allowance


7th Pay Commission: Pay Hike for 3610+ Judges of SC & HCs Approved(29.11.2017)

7th Pay Commission: Pay Hike for 3610+ Judges of SC & HCs Approved

Tags : The decision will directly impact the computation of salaries, gratuity, allowance structure, and pension of the in-service as well as retired judges of Supreme Court as well as High Courts across the country.


Lok Sabha Passes Bill to Reduce Salary & Allowances of MPs to Meet Pandemic Expenses(16.09.2020)

Lok Sabha has passed the Salary, Allowances & Pension of Members of Parliament (Amendment) Bill, 2020, by voice vote. The Bill proposes to reduce cert.....

Tags : Lok Sabha, Reduction of Salary and Allowances


Delhi HC Directs NDRF to Pay Petitioners Deputation Allowance in Accordance with SC Order(08.09.2020)

Delhi High Court has directed the National Disaster Relief Fund (NDRF) to pay deputation allowance to 319 petitioners who had petitioned before the Co.....

Tags : Delhi High Court, Deputation Allowance


ITAT Allows Disallowance for Non-Submission of Documents and Non-Deduction of TDS on Reimbursements(24.12.2019)

Income Tax Appellate Tribunal, Delhi has held that disallowance of a sum for non-submission of documents and non-deduction of Tax Deduction at Source .....

Tags : ITAT, Disallowance


Karnataka High Court Strikes Down Parliamentary Allowances and Miscellaneous Provisions Act(06.01.2020)

Karnataka High Court has struck down the Karnataka Parliamentary Secretaries Salaries, Allowances and Miscellaneous Provisions Act, 1963 upholding tha.....

Tags : Karnataka High Court, Parliamentary Allowances


ITAT, Bangalore: No Disallowance of Interest Expenses on Account of Non-Deduction of TDS(12.02.2020)

Income Tax Appellate Tribunal (ITAT), Bangalore has held that there should be no disallowance of interest expenses on account of non- deduction of Tax.....

Tags : Income Tax Appellate Tribunal, No Disallowance of Interest Expenses


Madras HC: Non-Payment of Subsistence Allowance to Employee During Suspension Violative of Article 21(17.02.2020)

Madras High Court has emphasized that subsistence allowance cannot be denied to employees during the tenure of their suspension and has held that its .....

Tags : Madras High Court, Non-Payment of Subsistence Allowance


ITAT, Kolkata: Disallowance of Deduction of Interest Income Should be Restricted to Net Interest(08.05.2020)

Income Tax Appellate Tribunal (ITAT), Kolkata has held that disallowance of deduction under Section 80IB(10) of the Income Tax Act, 1961 in respect of.....

Tags : Income Tax Appellate Tribunal, Disallowance of Deduction of Interest Income


International Cases

ECJ rules allowances under emissions scheme invalid(28.04.2016)

The .....

Tags : europe, commission, greenhouse, emissions, allowance