https://www.taxtmi.com/caselaws?id=14913 The court ruled in favor of the petitioners, holding that the additional conveyance allowance paid to officers should not be considered as part of their salary income for tax purposes. The court emphasized the importance of assessing if the expenses were genuinely incurred for conveyance in the line of duty and meeting the prescribed rules for exclusion under section 10(14) of the Income-tax Act, 1961. The judgment clarified that the Department must consider rule 2BB when determining the eligibility for the additional allowance and directed a reassessment of the claims in accordance with the rules. en-us Wed, 12 Apr 2000 00:00:00 +0530 Mon, 27 Jul 2009 11:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14913 The court ruled in favor of the petitioners, holding that the additional conveyance allowance paid to officers should not be considered as part of their salary income for tax purposes. The court emphasized the importance of assessing if the expenses were genuinely incurred for conveyance in the line of duty and meeting the prescribed rules for exclusion under section 10(14) of the Income-tax Act, 1961. The judgment clarified that the Department must consider rule 2BB when determining the eligibility for the additional allowance and directed a reassessment of the claims in accordance with the rules. Case-Laws Income Tax Wed, 12 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14913