https://www.taxtmi.com/caselaws?id=56921 The Tribunal allowed the appeal in part, overturning the restriction on standard deduction under s. 16(i) of the IT Act, 1961 to Rs. 1,000 and the disallowance of medical allowance. It held that the local outdoor duty allowance was for reimbursement of actual expenses incurred in the performance of duties, not conveyance allowance. The assessee was deemed entitled to the deduction under s. 16(i) of the Act, as the allowance was not subject to the Rs. 1,000 restriction. en-us Tue, 28 Aug 1984 00:00:00 +0530 Tue, 07 Dec 2010 13:32:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56921 The Tribunal allowed the appeal in part, overturning the restriction on standard deduction under s. 16(i) of the IT Act, 1961 to Rs. 1,000 and the disallowance of medical allowance. It held that the local outdoor duty allowance was for reimbursement of actual expenses incurred in the performance of duties, not conveyance allowance. The assessee was deemed entitled to the deduction under s. 16(i) of the Act, as the allowance was not subject to the Rs. 1,000 restriction. Case-Laws Income Tax Tue, 28 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56921