https://www.taxtmi.com/caselaws?id=12852 Whether conveyance maintenance reimbursement paid to employees was exempt under s.10(14) for TDS purposes turned on whether the employer could reasonably estimate such payments as non-taxable while computing salary income under s.192. The HC held that the scheme evidenced reimbursement for use of one employee-owned vehicle for official journeys, paid against monthly certification of incurring expenses exceeding the reimbursed amount; a monetary cap did not negate its character as reimbursement of actual official expenditure up to the reimbursed limit. Subsequent disallowance of exemption in individual assessments depended on employees' substantiation and did not undermine the employer's contemporaneous estimate. No question of law arose; the employer was not liable for failure to deduct TDS on such payments. en-us Mon, 30 Nov 1998 00:00:00 +0530 Thu, 18 Dec 2025 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12852 Whether conveyance maintenance reimbursement paid to employees was exempt under s.10(14) for TDS purposes turned on whether the employer could reasonably estimate such payments as non-taxable while computing salary income under s.192. The HC held that the scheme evidenced reimbursement for use of one employee-owned vehicle for official journeys, paid against monthly certification of incurring expenses exceeding the reimbursed amount; a monetary cap did not negate its character as reimbursement of actual official expenditure up to the reimbursed limit. Subsequent disallowance of exemption in individual assessments depended on employees' substantiation and did not undermine the employer's contemporaneous estimate. No question of law arose; the employer was not liable for failure to deduct TDS on such payments. Case-Laws Income Tax Mon, 30 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12852