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of <h1>Conveyance allowance not taxable perquisite for Rajasthan State Electricity Board employees</h1> The High Court of Rajasthan held that conveyance allowance paid to employees of the Rajasthan State Electricity Board is not a perquisite, so tax ... Perquisite - 'Whether, Tribunal was justified in upholding the Commissioner of Income-tax (Appeals) decision that conveyance allowance granted by the assessee to its employees was not a perquisite under section 17(2), and consequently directing the Assessing Officer to revise the demand created in respect of short payment of TDS and interest thereon?' - Commissioner of Income-tax, Jaipur, has filed the instant application, seeking direction to the Income-tax Appellate Tribunal to refer the aforesaid question for the opinion of this court - The conveyance allowance is in the nature of compensatory allowance and, therefore, is not a perquisite. – no infirmity in tribunal’s order - we decline to direct the Tribunal, to refer the aforesaid question to this court – appeal dismissed The High Court of Rajasthan held that conveyance allowance paid to employees of the Rajasthan State Electricity Board is not a perquisite, so tax deduction at source was not required. The court dismissed the application seeking a reference on this matter.
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