https://www.taxtmi.com/caselaws?id=264448 The Court held in favor of the Revenue, ruling that the additional conveyance allowance received by the assessee was not eligible for exemption under section 10(14)(i) of the Income Tax Act, 1961. The Court overturned the decisions of the lower authorities, emphasizing the lack of evidence for expenditure reimbursement and absence of a notification exempting the allowance. The appeal was allowed in favor of the Revenue, denying the assessee's claim for exemption. en-us Tue, 16 Jun 2015 00:00:00 +0530 Fri, 25 Sep 2015 07:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264448 The Court held in favor of the Revenue, ruling that the additional conveyance allowance received by the assessee was not eligible for exemption under section 10(14)(i) of the Income Tax Act, 1961. The Court overturned the decisions of the lower authorities, emphasizing the lack of evidence for expenditure reimbursement and absence of a notification exempting the allowance. The appeal was allowed in favor of the Revenue, denying the assessee's claim for exemption. Case-Laws Income Tax Tue, 16 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264448