Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1999 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1999 (9) TMI 50 - KARNATAKA HIGH COURTExtract: .......on (c) and as such we are of view that the Tribunal was right in holding that conveyance allowance paid to the employees would be hit by the provisions of section 37(3A) of the Act and accordingly was liable to be computed for computation of disallowance. accordingly the second question is answered in favour of the Revenue and against the assessee.
|