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    <description>The appeals were dismissed as the Tribunal&#039;s decision to exclude the additional conveyance allowance from the total income upon verification of utilization by the assessee was upheld. The Court found no legal question as the decision was based on factual findings regarding the allowance&#039;s utilization for official purposes, consistent with previous cases involving employees of LIC of India. The importance of proving actual utilization for official duties was emphasized, and the appeals were dismissed accordingly.</description>
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      <description>The appeals were dismissed as the Tribunal&#039;s decision to exclude the additional conveyance allowance from the total income upon verification of utilization by the assessee was upheld. The Court found no legal question as the decision was based on factual findings regarding the allowance&#039;s utilization for official purposes, consistent with previous cases involving employees of LIC of India. The importance of proving actual utilization for official duties was emphasized, and the appeals were dismissed accordingly.</description>
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