2003 (8) TMI 8

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....mployees of the Rajasthan State Electricity Board are being paid conveyance allowance for discharging official duties. It is not disputed that in the first instance the employees pay for the conveyance expenses and thereafter the same are reimbursed to them by the Rajasthan State Electricity Board. The principal officer of the Board did not deduct tax at source from the amounts paid to the employ....

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....998, affirmed the order passed by the Commissioner of Income-tax (Appeals) and dismissed the appeal of the Revenue. The Revenue not satisfied with the order of the Tribunal, moved a reference application to the Tribunal, seeking reference of the following question to us: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the Commissioner of Income....