https://www.taxtmi.com/caselaws?id=58265 The Tribunal held that the conveyance allowance was exempt under section 10(14) as it was given exclusively for work purposes. The deduction of expenses from the bonus commission was allowed, with the Tribunal directing the ITO to estimate expenses based on work nature and CBDT circular. For assessment years 1975-76 to 1977-78, the Tribunal determined that expenses should be deducted from the bonus commission before treating it as income under 'Salaries'. The appeals were partly allowed in favor of the assessee. en-us Thu, 18 Oct 1984 00:00:00 +0530 Sat, 18 Dec 2010 12:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58265 The Tribunal held that the conveyance allowance was exempt under section 10(14) as it was given exclusively for work purposes. The deduction of expenses from the bonus commission was allowed, with the Tribunal directing the ITO to estimate expenses based on work nature and CBDT circular. For assessment years 1975-76 to 1977-78, the Tribunal determined that expenses should be deducted from the bonus commission before treating it as income under 'Salaries'. The appeals were partly allowed in favor of the assessee. Case-Laws Income Tax Thu, 18 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58265