https://www.taxtmi.com/caselaws?id=10092 Conveyance allowance reimbursed to employees for official duties was treated as compensatory in nature because it merely repaid expenses first incurred by the employees in the course of work. On that basis, it was not regarded as a perquisite forming part of salary income under section 17(2) of the Income-tax Act, 1961, and no tax was deductible at source on the reimbursement. The treatment also removed any associated interest exposure linked to non-deduction of tax at source on that amount. en-us Tue, 26 Aug 2003 00:00:00 +0530 Tue, 07 Jul 2009 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10092 Conveyance allowance reimbursed to employees for official duties was treated as compensatory in nature because it merely repaid expenses first incurred by the employees in the course of work. On that basis, it was not regarded as a perquisite forming part of salary income under section 17(2) of the Income-tax Act, 1961, and no tax was deductible at source on the reimbursement. The treatment also removed any associated interest exposure linked to non-deduction of tax at source on that amount. Case-Laws Income Tax Tue, 26 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10092