https://www.taxtmi.com/caselaws?id=56589 A conveyance allowance paid to a High Court Judge was treated as reimbursement of expenses wholly, necessarily and exclusively incurred in judicial duties and therefore fell within section 10(14); the standard deduction under section 16(i) could not be restricted to Rs. 1,000. CBDT circulars and instructions granting administrative relief to taxpayers were held binding on income-tax and enforceable, so the revenue had to give effect to the relief-giving instruction and clarification. en-us Fri, 23 Sep 1983 00:00:00 +0530 Sat, 04 Dec 2010 17:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56589 A conveyance allowance paid to a High Court Judge was treated as reimbursement of expenses wholly, necessarily and exclusively incurred in judicial duties and therefore fell within section 10(14); the standard deduction under section 16(i) could not be restricted to Rs. 1,000. CBDT circulars and instructions granting administrative relief to taxpayers were held binding on income-tax and enforceable, so the revenue had to give effect to the relief-giving instruction and clarification. Case-Laws Income Tax Fri, 23 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56589