A sitting Judge of the Allahabad High Court has challenged denial of tax exemption on statutory allowances as prescribed under Section 22D of the High Court Judges (Salaries & Conditions of Service) Act, 1954, under the new income tax regime. Section 22D of the High Court Judges (Salaries and Conditions of Service) Act, 1954, the sumptuary allowance (Section 22C) and the house rent...