2009 (2) TMI 417

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.... Nair J.- The question raised in all these appeals filed by the Revenue is whether the additional conveyance allowance granted by the LIC to Development Officers is exempt from tax under section 10(14) of the Income-tax Act, 1961, as held by the lower authorities. We have heard standing counsel appearing for the Department and have perused the orders of the Tribunal and that of the first appell....