https://www.taxtmi.com/caselaws?id=67452 The tribunal allowed the appeal of the assessee, a Development Officer in LIC, holding that the entire conveyance allowance received should be exempt under section 10(14) of the Income-tax Act, 1961 as it was a reimbursement of official expenses. However, the claim for an additional deduction at the rate of 40% of the incentive bonus was rejected as the relief already granted covered all actual expenditure incurred. The judgment underscores the necessity of providing evidence for deduction claims and raising all claims at the appropriate assessment stages to prevent rejections. en-us Tue, 18 Jun 1985 00:00:00 +0530 Thu, 10 Mar 2011 16:49:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67452 The tribunal allowed the appeal of the assessee, a Development Officer in LIC, holding that the entire conveyance allowance received should be exempt under section 10(14) of the Income-tax Act, 1961 as it was a reimbursement of official expenses. However, the claim for an additional deduction at the rate of 40% of the incentive bonus was rejected as the relief already granted covered all actual expenditure incurred. The judgment underscores the necessity of providing evidence for deduction claims and raising all claims at the appropriate assessment stages to prevent rejections. Case-Laws Income Tax Tue, 18 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67452