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<h1>Rajasthan High Court Upholds Disallowance of Conveyance Allowance for LIC Employee</h1> <h3>DC. Charaya Versus Income-Tax Officer.</h3> DC. Charaya Versus Income-Tax Officer. - [2005] 276 ITR 60, 191 CTR 356 The High Court of Rajasthan dismissed the appeal regarding the exemption of conveyance and additional conveyance allowance for an employee of LIC under section 10(14)(ii) of the Income-tax Act, 1961. The court upheld the decision that the allowance must be actually used for the performance of duties, and since the appellant failed to provide evidence of actual use, the deduction was rightly disallowed. The appeal was dismissed.