https://www.taxtmi.com/caselaws?id=11057 The court found the circulars on income-tax deduction for additional conveyance allowance inconsistent with the Income-tax Act. It clarified that the exemption under section 10(14) extends to special allowances for office duties within prescribed limits. Exemption for additional conveyance allowance is allowed for actual conveyance expenses reimbursed by the employer, emphasizing the necessity for expenses to be wholly and necessarily incurred for duty performance. The court advised seeking tax exemption certificates through individual applications to Assessing Officers, emphasizing the importance of individual assessments for proper tax deductions. The petitions were disposed of without evaluating the circulars' correctness. en-us Tue, 08 Apr 2003 00:00:00 +0530 Thu, 30 Jul 2009 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11057 The court found the circulars on income-tax deduction for additional conveyance allowance inconsistent with the Income-tax Act. It clarified that the exemption under section 10(14) extends to special allowances for office duties within prescribed limits. Exemption for additional conveyance allowance is allowed for actual conveyance expenses reimbursed by the employer, emphasizing the necessity for expenses to be wholly and necessarily incurred for duty performance. The court advised seeking tax exemption certificates through individual applications to Assessing Officers, emphasizing the importance of individual assessments for proper tax deductions. The petitions were disposed of without evaluating the circulars' correctness. Case-Laws Income Tax Tue, 08 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11057