https://www.taxtmi.com/caselaws?id=13883 The court upheld the Tribunal's decision to cancel demands raised under sections 201(1) and 201(1A) of the Income-tax Act, 1961, regarding conveyance and additional conveyance allowances. It emphasized the need for detailed evidence to certify expenses under section 10(14) and the Act's provisions. The court allowed the application to raise questions of law for its opinion, recognizing the legal complexities of certifying these allowances and previous High Court decisions supporting tax deductions at the source for such payments. en-us Tue, 20 Feb 2001 00:00:00 +0530 Sat, 04 Jul 2009 16:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13883 The court upheld the Tribunal's decision to cancel demands raised under sections 201(1) and 201(1A) of the Income-tax Act, 1961, regarding conveyance and additional conveyance allowances. It emphasized the need for detailed evidence to certify expenses under section 10(14) and the Act's provisions. The court allowed the application to raise questions of law for its opinion, recognizing the legal complexities of certifying these allowances and previous High Court decisions supporting tax deductions at the source for such payments. Case-Laws Income Tax Tue, 20 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13883