1985 (10) TMI 53

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....the Income-tax Act, 1961, made at the instance of the Commissioner of Income-tax. The question referred to us is as follows : " Whether, on the facts and in the circumstances of the case, the assessee was entitled to deduct Rs. 2,400 under section 16(iv) of the Income-tax Act, 1961 ? " The relevant facts are as follows. The year with which we are concerned is the assessment year 1971-72. The....

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....s allowance was paid to the assessee up to the year 1961-62, the Income-tax Officer concerned took the view that it was exempt under section 4(3)(vi) of the Indian Income-tax Act, 1922, and in respect of the assessment years from 1962-63 up to the assessment year in question, a similar deduction was given under section 10(14) of the Income-tax Act, 1961. The assessee maintained a car of his own du....

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....alary. Under the provisions of clause (iv) of that section, as it stood at the relevant time, and having regard to the salary of the assessee, it is common ground that he was entitled to get a deduction of Rs. 200 per month, if he owned a motor car, which he used for the purpose of his employment, provided he was not in receipt of any conveyance allowance, whether as such or as part of his salary ....