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ITAT Kolkata: Uniform Allowance to Employees Not Taxable as Fringe Benefits - (03 Jul 2019)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT ) Kolkata has held that the uniform allowance to the employees is not taxable as fringe benefits under the Income Tax Act, 1961. The Tribunal noted that the wearing of uniform is out of compulsion arising from the employment of the Assessee and it is not an option.

Tags : ITAT KOLKATA   UNIFORM ALLOWANCE  

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