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    <title>2005 (1) TMI 45 - KARNATAKA High Court</title>
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    <description>The High Court upheld the circular issued by the Life Insurance Corporation of India regarding income-tax deduction for conveyance allowance and additional conveyance allowance. The Court found that the circular aimed to ensure compliance with exemption provisions under section 10(14) of the Income Tax Act, enabling employees to claim benefits effectively without harm. The Court dismissed the writ petitions, allowing petitioners to pursue their contentions through appropriate authorities if unsatisfied, vacating interim orders and discharging the rule in the case.</description>
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      <description>The High Court upheld the circular issued by the Life Insurance Corporation of India regarding income-tax deduction for conveyance allowance and additional conveyance allowance. The Court found that the circular aimed to ensure compliance with exemption provisions under section 10(14) of the Income Tax Act, enabling employees to claim benefits effectively without harm. The Court dismissed the writ petitions, allowing petitioners to pursue their contentions through appropriate authorities if unsatisfied, vacating interim orders and discharging the rule in the case.</description>
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