https://www.taxtmi.com/caselaws?id=67261 The appeal involved a dispute over the interpretation of section 10(14) of the Income-tax Act, 1961 regarding the exemption of conveyance allowance received by a High Court Judge. The Commissioner's decision to restrict the exemption to Rs. 3,600 was overturned by the Tribunal, which held that the entire conveyance allowance of Rs. 8,700 was validly exempt under section 10(14) and that the Board's circular supporting full exemption for Judges' conveyance allowance was binding on income tax authorities. The Commissioner's order was canceled, affirming the validity of the initial assessment granting full exemption of the conveyance allowance. en-us Thu, 06 Oct 1983 00:00:00 +0530 Wed, 09 Mar 2011 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67261 The appeal involved a dispute over the interpretation of section 10(14) of the Income-tax Act, 1961 regarding the exemption of conveyance allowance received by a High Court Judge. The Commissioner's decision to restrict the exemption to Rs. 3,600 was overturned by the Tribunal, which held that the entire conveyance allowance of Rs. 8,700 was validly exempt under section 10(14) and that the Board's circular supporting full exemption for Judges' conveyance allowance was binding on income tax authorities. The Commissioner's order was canceled, affirming the validity of the initial assessment granting full exemption of the conveyance allowance. Case-Laws Income Tax Thu, 06 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67261