https://www.taxtmi.com/caselaws?id=13455 The High Court held that the conveyance allowance received by the respondent-assessee was non-taxable under section 10(14) of the Income-tax Act, as it was established that the allowance was used for official duties, meeting the conditions required for exclusion from income. The Court emphasized that the decision was based on factual evidence, not a legal interpretation, and therefore, the Tribunal's reference under section 256(1) was deemed unjustified. The Court concluded that the conveyance allowance was allowable and did not give rise to any legal question. en-us Mon, 10 Apr 2006 00:00:00 +0530 Fri, 29 May 2009 10:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13455 The High Court held that the conveyance allowance received by the respondent-assessee was non-taxable under section 10(14) of the Income-tax Act, as it was established that the allowance was used for official duties, meeting the conditions required for exclusion from income. The Court emphasized that the decision was based on factual evidence, not a legal interpretation, and therefore, the Tribunal's reference under section 256(1) was deemed unjustified. The Court concluded that the conveyance allowance was allowable and did not give rise to any legal question. Case-Laws Income Tax Mon, 10 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13455