https://www.taxtmi.com/caselaws?id=26405 Travelling allowance paid to an employee could not be treated as a conveyance allowance for the purpose of denying the deduction under section 16(iv) of the Income-tax Act, 1961, where the employee used his own motor car for employment duties and the employer's payment was less than the actual travelling expenses incurred for work. On those facts, the statutory condition for disallowance was not met, because the amount received was not characterised as reimbursement of conveyance expenditure in respect of travel for employment. The employee was therefore entitled to the deduction claimed under section 16(iv). en-us Wed, 16 Oct 1985 00:00:00 +0530 Thu, 04 Feb 2010 17:40:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26405 Travelling allowance paid to an employee could not be treated as a conveyance allowance for the purpose of denying the deduction under section 16(iv) of the Income-tax Act, 1961, where the employee used his own motor car for employment duties and the employer's payment was less than the actual travelling expenses incurred for work. On those facts, the statutory condition for disallowance was not met, because the amount received was not characterised as reimbursement of conveyance expenditure in respect of travel for employment. The employee was therefore entitled to the deduction claimed under section 16(iv). Case-Laws Income Tax Wed, 16 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26405