Tuesday, June 30, 2015

Uniform allowance isn’t exempt if no dress code

Uniform allowance paid to employees isn’t exempt if no dress code has been specified for employees

IN THE ITAT AHMEDABAD BENCH 'D'
Facets Polishing Works (P.) Ltd.
v.
Income-tax Officer, TDS -1, Surat
G.D. AGRAWAL, VICE-PRESIDENT
AND RAJPAL YADAV, JUDICIAL MEMBER
IT APPEAL NOS. 674 TO 676 AND 856 & 857 (AHD.) OF 2011
[ASSESSMENT YEARS 2007-08 TO 2009-10]
JUNE  25, 2015 
No exemption under section 10(14) shall be granted in respect of uniform allowance paid to employees if there is no dress code and the employees are free to wear any dress. ITAT has directed assessee-employer to include such allowance in salary of the employees for the purpose of deduction of tax under section 192

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1 comment:

  1. gamis murahSeptember 30, 2017 at 6:40 AM

    Hi. Therefore, allowance could not be said to be granted to meet the expenses incurred for official purposes. Further, assessee was unable to establish that the expenditure was actually incurred.

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