https://www.taxtmi.com/caselaws?id=58193 An allowance received by a High Court Judge for maintaining a motor car and meeting travel connected with judicial duties was treated as a special allowance under section 10(14) of the Income-tax Act, not as a conveyance allowance within the proviso to section 16(i). The reasoning was that the payment was linked to expenses wholly, necessarily and exclusively incurred in performing official duties, including travel between residence and court. On that basis, the ceiling applicable to conveyance allowance did not apply, and the assessee was entitled to the full statutory deduction under section 16(i). en-us Fri, 30 Dec 1988 00:00:00 +0530 Fri, 17 Dec 2010 17:37:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58193 An allowance received by a High Court Judge for maintaining a motor car and meeting travel connected with judicial duties was treated as a special allowance under section 10(14) of the Income-tax Act, not as a conveyance allowance within the proviso to section 16(i). The reasoning was that the payment was linked to expenses wholly, necessarily and exclusively incurred in performing official duties, including travel between residence and court. On that basis, the ceiling applicable to conveyance allowance did not apply, and the assessee was entitled to the full statutory deduction under section 16(i). Case-Laws Income Tax Fri, 30 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58193