https://www.taxtmi.com/caselaws?id=118673 The Tribunal allowed the appeal, concluding that the assessee was entitled to exemption under section 10(14) for the additional conveyance allowance. The Tribunal found the allowance was spent wholly, necessarily, and exclusively in the performance of duties, deleting the addition of Rs. 2,13,016. en-us Fri, 28 Oct 2005 00:00:00 +0530 Wed, 04 Jul 2012 18:42:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118673 The Tribunal allowed the appeal, concluding that the assessee was entitled to exemption under section 10(14) for the additional conveyance allowance. The Tribunal found the allowance was spent wholly, necessarily, and exclusively in the performance of duties, deleting the addition of Rs. 2,13,016. Case-Laws Income Tax Fri, 28 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118673