https://www.taxtmi.com/caselaws?id=213128 The court held that the demand created by the Assessing Officer for short deduction of tax on conveyance allowance and additional conveyance allowance was unsupported. It was determined that these allowances were permissible deductions under Section 10(14) of the Income Tax Act, and the responsibility for claiming and proving deductions rested with the Development Officers, not the Life Insurance Corporation (LIC). The appeal was allowed, and the order confirming the liability of interest was set aside. en-us Wed, 18 Apr 2012 00:00:00 +0530 Thu, 10 May 2012 09:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213128 The court held that the demand created by the Assessing Officer for short deduction of tax on conveyance allowance and additional conveyance allowance was unsupported. It was determined that these allowances were permissible deductions under Section 10(14) of the Income Tax Act, and the responsibility for claiming and proving deductions rested with the Development Officers, not the Life Insurance Corporation (LIC). The appeal was allowed, and the order confirming the liability of interest was set aside. Case-Laws Income Tax Wed, 18 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213128