Reply to the enquiry made by the Commissioner of Income Tax, Assam whether an Income Tax Officer is competent to go behind the terms of an agreement made between an employer and an employee regarding his rate of salary and fixed travelling allowance and hold that the allowance is in excess of requirements and therefore partly taxable with the salary.

Ministry/ Department/ Residency Central Board Of Revenue
Branch Income Tax
From Year / Date
(YYYY-MM-DD)
1923
To Year / Date
(YYYY-MM-DD)
1923
Source Organization NA
Identifier PR_000000653059
File No./Reference No./Sheet No./Folio No. Progs., Nos. 170-IT, 1923
Location NA
Part No. NA
File Size NA
Pages NA
Call Number NA
Publisher NA
Subject NA
Creator NA
Accession Number NA
Series NA
Year of Publication NA
Bundle Barcode NA
Location Code NA
File Barcode NA
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