.....Tags : europe, commission, greenhouse, emissions, allowance
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Kerala HC: Dismissed Government Servant Not to be Denied Compassionate Allowance(15.02.2022)
Kerala High Court has ruled that a government servant who was dismissed from service may not be denied special consideration for compassionate allowan.....
Tags : Kerala High Court, Compassionate Allowance
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SC: Government Employees Can’t Claim Overtime Allowance Under Factories Act(20.04.2023)
Supreme Court has held that government employees cannot claim double overtime allowance as per the Factories Act, if the service rules do not provide .....
Tags : Supreme Court, Overtime Allowance, Factories Act
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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.
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Bom. HC: Suspended Employee Entitled to Subsistence Allowance Without Marking Daily Attendance(08.01.2024)
Bombay High Court has held that an employee who has been suspended from work is entitled to receive subsistence allowance without the imposition of th.....
Tags : Bombay High Court, Subsistence Allowance, Daily Attendance
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ITAT, Delhi: House Rent Allowance Exemption Allowable on Rent Paid to Spouse(04.03.2022)
Income Tax Appellate Tribunal (ITAT), Delhi has held that Income Tax Act, 1961 does not prohibit claiming house rent allowance (HRA) exemption on the .....
Tags : Income Tax Appellate Tribunal, House Rent Allowance
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Assessee would be entitled to deduction, when Employees' contribution to PF and ESI, is paid before the due date of filing of the return of income under Section 139(1) of the I.T. Act(07.02.2022)
Present appeals at the instance of the assessee are directed against two orders of the CIT(A). The ground raised in both the appeals is identical, i.e.....
Tags : Deduction, Disallowance, Legality
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Assessee need not to demonstrate commercial expediency in each year concerning a loan transaction(10.07.2023)
In facts of present case, the Assessing Officer (AO) concluded that, the disallowance was mandated in view of the fact that the Respondent/Assessee ha.....
Tags : Assessment, Interest expenses, Disallowance
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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
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ITAT: Disallowance is Calculated Based on Average Value of Share(02.06.2022)
Income Tax Appellate Tribunal (ITAT), Pune Bench has held that as per Rule 8D(2)(iii) of Income-Tax Rule, 1962, the disallowance under Section 14A of .....
Tags : ITAT, Income Tax, Disallowance
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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
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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
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While calculating disallowance under Section 14A of the IT Act, only investment that have generated exempt income should be taken into consideration(31.08.2023)
Present appeal at the instance of the assessee is directed against CIT(A)'s order passed under Section 250 of the Income Tax Act, 1961. The solitary i.....
Tags : Assessment, Addition, Disallowance
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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
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ITAT: No Disallowance of PF/ESI Contributions on Account of Delay in Deposit(20.05.2022)
Income Tax Appellate Tribunal ( ITAT ), Delhi Bench has held that no disallowance of provident fund and Employees State Insurance contributions on acc.....
Tags : Income Tax Appellate Tribunal, Disallowance, Provident Fund, Delay in Deposit
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When interest free funds were used for making tax-free investment, no disallowance under Section 14A of IT Act is sustainable(15.09.2023)
In present case, Revenue’s appeal is against deletion of disallowance of Rs.5,04,35,666 made on account of interest expenses under Section14A of the I.....
Tags : Disallowance, Deletion, Legality
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Disallowance under Section 14A of the IT Act cannot exceed exempt income claimed(03.01.2024)
The present appeal has been filed by the assessee against the order of learned CIT(A). The only issue raised pertains to disallowance of expenses unde.....
Tags : Assessment, Disallowance, Legality
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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
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Notifications & Circulars
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
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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
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Calcutta High Court Directs State Govt to Pay Dearness Allowance to It’s Employees Within 3 Months(20.05.2022)
Calcutta High Court while upholding the order of the West Bengal Administrative Tribunal has directed the State government to release the Dearness All.....
Tags : Calcutta High Court, West Bengal Administrative Tribunal, Dearness Allowance, West Bengal Services Rule
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Karnataka HC Stays Govt Order Deferring Variable Dearness Allowance Payment(25.09.2020)
Karnataka High Court has by way of interim relief stayed the execution and operation of the order by which the State Government directed that the paym.....
Tags : Karnataka High Court, Variable Dearness Allowance Payment
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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
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ITAT: Disallowance Can’t be Made on Payment to PF and ESI Before Due Date(01.06.2022)
Income Tax Appellate Tribunal (ITAT), Amritsar Bench has held that disallowance can’t be made on payment to PF and ESI before the due date u/s 139(1) .....
Tags : ITAT. Income-Tax Act, Disallowance
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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
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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
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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
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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
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ITAT Ahmedabad: Disallowance Made for Exempted Income not to be Added for Book Profit(19.05.2021)
Income Tax Appellate Tribunal (ITAT) Ahmedabad, ruled that the disallowance made for Exempted Income should not to be added for computing of Computati.....
Tags : ITAT Ahmedabad, Disallowance
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Ker. HC: Daily Wage Employee Entitled to Subsistence Allowance During Suspension(05.09.2023)
Kerala High Court while observing that a daily wage driver is an employee under Section 2(a) of the Kerala Payment of Subsistence Allowance Act, 1972,.....
Tags : Kerala High Court, Subsistence Allowance, Daily Wage, Suspension
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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
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Kerala HC: Compassionate Allowance Does Not Have All Characteristics of Pension(17.06.2021)
Kerala High Court has dismissed an appeal filed by a former CISF employee, holding that compassionate allowance does not have all the characteristics .....
Tags : Kerala High Court, Compassionate Allowance
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SC: NCR States to Ask Workers to Register Themselves on Portal for Receiving Subsistence Allowance(06.12.2024)
Supreme Court has asked all the NCR States to convene meeting with workers union and urge them to get the workers registered on online portal in order.....
Tags : Supreme Court, NCR States, Subsistence Allowance
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ITAT, Mumbai: No Disallowance of Interest on Borrowed Capital for Business Purposes(04.12.2020)
Income Tax Appellate Tribunal (ITAT), Mumbai has held that interest paid on borrowed funds used for business purposes cannot be disallowed.
Tags : Income Tax Appellate Tribunal, Disallowance of Interest on Borrowed Capital
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ITAT Mumbai Deletes Disallowance on Expenditure(12.02.2021)
Income Tax Appellate Tribunal (ITAT), Mumbai, while granting relief to the IDBI Bank deleted the disallowance on expenditure incurred in relation to i.....
Tags : ITAT Mumbai, Disallowance
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ITAT Jaipur: Order of AO Accepting Suo-Moto Disallowance for Bonus Cannot be Held to be Erroneous(04.03.2021)
Income Tax Appellate Tribunal (ITAT), Jaipur Bench has ruled that the order of Assessing Officer/AO accepting suo-moto disallowance for bonus cannot b.....
Tags : ITAT Jaipur, Disallowance
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Life Insurance Corporation of India (Special Allowance for In-House Development of Actuarial Capability) Second Amendment Rules, 2021(07.07.2021)
In exercise of the powers conferred by section 48 of the Life Insurance Corporation Act, 1956 (31 of 1956), the Central Government hereby makes the fo.....
Tags : Special Allowance, Amendment, Rules, 2021
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Himachal Pradesh HC Issues Notice on Plea Restraining State Government from Paying Income Tax of MLAs(29.03.2022)
Himachal Pradesh High Court has issued a notice to the state government on a plea challenging the provisions of the Himachal Pradesh Legislative Assem.....
Tags : Himachal Pradesh High Court, State Government, Himachal Pradesh Legislative Assembly (Allowances & Pension of Members) Act, 1971, Salaries & Allowances of Ministers (Himachal Pradesh) Act, 2000
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For computing the disallowance under Section 14A of the IT Act, only the investments which yielded exempt income to the assessee should be considered(10.10.2023)
The assessee is engaged in the business of lease, finance and investments. The only issue to be decided in present appeal is as to whether the learne.....
Tags : Assessment, Disallowance, Computation
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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
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ITAT, Ahmedabad: No Disallowance for Interest Expenses if Investment to Acquire Control(03.02.2022)
Income Tax Appellate Tribunal (ITAT), Ahmedabad has held that no disallowance can be made for interest expenses if the investment was made to acquire .....
Tags : Income Tax Appellate Tribunal, No Disallowance for Interest Expenses
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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
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Employees' contribution paid by the assessee before the due date of filing of return of income under Section 139(1) of the I.T. Act is an allowable deduction(14.03.2022)
The assessee has filed present appeal challenging the order passed by Learned CIT(A), National Faceless Appeal Centre, Delhi and it relates to the ass.....
Tags : Assessment, Deduction, Disallowance
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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
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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
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Gauhati HC to State: Implement Supreme Court's Directions in Grah Rakshak Case(12.08.2022)
Gauhati High Court has directed the government of Assam to pay the Home Guards duty allowance in accordance with the Supreme Court's directions in the.....
Tags : Gauhati High Court, Home Guard, Allowance, Guidelines
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