https://www.taxtmi.com/caselaws?id=10446 Conveyance and additional conveyance allowance is exempt under section 10(14)(ii) only when the amount is actually used for the prescribed official purpose. As no evidence was produced to show actual expenditure or actual use of the allowance in discharging official duties, the exemption claim failed and the allowance was taxable as salary. en-us Wed, 16 Jul 2003 00:00:00 +0530 Wed, 15 Jul 2009 19:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10446 Conveyance and additional conveyance allowance is exempt under section 10(14)(ii) only when the amount is actually used for the prescribed official purpose. As no evidence was produced to show actual expenditure or actual use of the allowance in discharging official duties, the exemption claim failed and the allowance was taxable as salary. Case-Laws Income Tax Wed, 16 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10446