Why Is Sumptuary Allowance Tax Free For High Court & Supreme Court Judges But Not For Others?

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Whether sumptuary allowance and medical allowance paid to an Judicial officer/Judge of Subordinate Court ie., Munsiff Magistrate & Civil Judge (Sr.Dn.) & J.M.F.C., is liable for Income-tax or not. If not what is the rule or Section providing such relaxation. PRASAD C, ChikmaglurIncome tax Act does not provide any exemption to any allowance to Judges of Courts in India. However…