https://www.taxtmi.com/caselaws?id=69330 Reimbursement of conveyance expenses at a per-kilometre rate was treated as reimbursement of actual official travel costs, not as a regular conveyance allowance. The distinction between a periodic allowance and reimbursement of expenses was applied, and the employee was found not to be in receipt of conveyance allowance within the proviso to section 16(1) of the Income-tax Act, 1961. As a result, the standard deduction under section 16(1) was not restricted and the assessee remained entitled to the full deduction. The reimbursement was also noted as having been treated as exempt under section 10. en-us Fri, 26 Dec 1980 00:00:00 +0530 Wed, 06 Apr 2011 12:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69330 Reimbursement of conveyance expenses at a per-kilometre rate was treated as reimbursement of actual official travel costs, not as a regular conveyance allowance. The distinction between a periodic allowance and reimbursement of expenses was applied, and the employee was found not to be in receipt of conveyance allowance within the proviso to section 16(1) of the Income-tax Act, 1961. As a result, the standard deduction under section 16(1) was not restricted and the assessee remained entitled to the full deduction. The reimbursement was also noted as having been treated as exempt under section 10. Case-Laws Income Tax Fri, 26 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69330