https://www.taxtmi.com/circulars?id=9158 Restriction of the standard deduction applies where an employee receives a conveyance allowance or has use of employer motor vehicles otherwise than wholly and exclusively for duties; the substance of a payment controls its treatment so that allowances that in reality are conveyance allowances are subject to the deduction cap regardless of nomenclature, while genuine reimbursement of actual expenses incurred in performance of duties is not subject to that cap, and travel between residence and office is treated as private use. en-us Fri, 27 Jan 1978 00:00:00 +0530 Thu, 02 Jun 2011 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9158 Restriction of the standard deduction applies where an employee receives a conveyance allowance or has use of employer motor vehicles otherwise than wholly and exclusively for duties; the substance of a payment controls its treatment so that allowances that in reality are conveyance allowances are subject to the deduction cap regardless of nomenclature, while genuine reimbursement of actual expenses incurred in performance of duties is not subject to that cap, and travel between residence and office is treated as private use. Circulars Income Tax Fri, 27 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9158