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    <title>1996 (1) TMI 138 - ITAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the assessee, allowing the exemption under section 10(14) for the conveyance expenses reimbursement of Rs. 24,000. The reimbursement was specifically certified by the employer for vehicle conveyance purposes, and the Tribunal found the amount reasonable considering the necessity of using a car for commuting. The AO was directed to accept the assessee&#039;s claim for exemption based on supporting circulars and notifications.</description>
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      <title>1996 (1) TMI 138 - ITAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=55136</link>
      <description>The Tribunal ruled in favor of the assessee, allowing the exemption under section 10(14) for the conveyance expenses reimbursement of Rs. 24,000. The reimbursement was specifically certified by the employer for vehicle conveyance purposes, and the Tribunal found the amount reasonable considering the necessity of using a car for commuting. The AO was directed to accept the assessee&#039;s claim for exemption based on supporting circulars and notifications.</description>
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      <pubDate>Tue, 16 Jan 1996 00:00:00 +0530</pubDate>
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