https://www.taxtmi.com/caselaws?id=187772 The court held that the assessee's claims for exemption under Section 4(3)(vi) and deduction under Section 7(2)(iii) of the Income-tax Act were not valid. The court found that the travel expenses were not specifically granted as an allowance to meet duties and were not wholly and necessarily incurred in the performance of the office duties. The expenses were deemed to be incurred due to the assessee's choice of residence, not obligated by the conditions of service. Consequently, the court ruled against the assessee and ordered payment of costs to the Commissioner. en-us Tue, 03 Sep 1963 00:00:00 +0530 Sat, 05 Nov 2016 17:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187772 The court held that the assessee's claims for exemption under Section 4(3)(vi) and deduction under Section 7(2)(iii) of the Income-tax Act were not valid. The court found that the travel expenses were not specifically granted as an allowance to meet duties and were not wholly and necessarily incurred in the performance of the office duties. The expenses were deemed to be incurred due to the assessee's choice of residence, not obligated by the conditions of service. Consequently, the court ruled against the assessee and ordered payment of costs to the Commissioner. Case-Laws Income Tax Tue, 03 Sep 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187772