Conveyance allowance exemption affirmed; no separate certificate or strict verification required for judges' allowance. Conveyance allowance of Rs.300 per month for High Court Judges is to be regarded as a tax-exempt conveyance allowance; Income-tax Officers are not required to make detailed enquiries to verify that conveyance expenses equal the allowance, and judges need not furnish a separate certificate that the allowance reimburses expenses wholly, necessarily and exclusively incurred in performance of duties. Circular No.196 is modified to this effect.
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Provisions expressly mentioned in the judgment/order text.
Conveyance allowance exemption affirmed; no separate certificate or strict verification required for judges' allowance.
Conveyance allowance of Rs.300 per month for High Court Judges is to be regarded as a tax-exempt conveyance allowance; Income-tax Officers are not required to make detailed enquiries to verify that conveyance expenses equal the allowance, and judges need not furnish a separate certificate that the allowance reimburses expenses wholly, necessarily and exclusively incurred in performance of duties. Circular No.196 is modified to this effect.
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