The Reader

U/s 10(17A), any award received either in cash or in kind instituted in the public interest by the central or state Government is exempt.

Relief u/s 89 read with Rule 21A would be admissible in respect of encashment of leave salary by an employee while in service.

Every employer who incurs any expend. of the nature referred u/s 115WB (1) would be liable to FBT.

FBT is not payable by a trust, fund or institution if its income is exempt u/s 10(23C) or it is registered u/s 12AA of the income -tax Act.

Repair expenses met by tenant shall not be added to actual rent.
- Parbathu churn Law 57 ITR 609 (cal.)

U/s 140 When karta of a HUF is absent from India, the return of income can be signed by any adult member of the family.

The limit of Rs. 2500 should be applied to each case of payment as is prov. u/s 194BB, and not the entire winnings made by a punter throughout a year

So long as HUF exists, individual members cannot be separately assessed in respect of HUF's income.
- Bachu Lal Kapoor 60 ITR 74 (SC).

Even in case of expenditure, which fails the test of benefit of enduring nature is deductible, if the benefit is in the revenue field u/s 37.