https://www.taxtmi.com/caselaws?id=17404 The court ruled that the conveyance allowance of Rs. 100 per month paid to employees by the petitioners' association is not exempt from tax under section 10(14) of the Income-tax Act, 1961. The court found that the allowance was not solely for expenses incurred in the performance of duties but rather a general payment made regardless of actual conveyance expenditure. Consequently, the writ petition was rejected, the rule discharged, and no costs were awarded. en-us Mon, 09 Jun 1997 00:00:00 +0530 Tue, 22 Sep 2009 12:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17404 The court ruled that the conveyance allowance of Rs. 100 per month paid to employees by the petitioners' association is not exempt from tax under section 10(14) of the Income-tax Act, 1961. The court found that the allowance was not solely for expenses incurred in the performance of duties but rather a general payment made regardless of actual conveyance expenditure. Consequently, the writ petition was rejected, the rule discharged, and no costs were awarded. Case-Laws Income Tax Mon, 09 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17404