https://www.taxtmi.com/caselaws?id=58805 The Tribunal ruled in favor of the assessee, determining that the conveyance allowance and payments under the education benefit scheme were not considered part of the employees' salary. The conveyance allowance was deemed as reimbursement for commuting expenses and not taxable as salary, while the education benefit scheme payments were viewed as scholarships and not classified as salary per the IT Act. As a result, the appeals were allowed in favor of the assessee, and the alternate plea was not addressed. en-us Fri, 09 Oct 1992 00:00:00 +0530 Wed, 22 Dec 2010 12:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58805 The Tribunal ruled in favor of the assessee, determining that the conveyance allowance and payments under the education benefit scheme were not considered part of the employees' salary. The conveyance allowance was deemed as reimbursement for commuting expenses and not taxable as salary, while the education benefit scheme payments were viewed as scholarships and not classified as salary per the IT Act. As a result, the appeals were allowed in favor of the assessee, and the alternate plea was not addressed. Case-Laws Income Tax Fri, 09 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58805