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2004 (8) TMI 70 - JHARKHAND HIGH COURTAll India Association of the Development Officers working in the office of the LIC of India has prayed for a declaration that the conveyance allowance and additional conveyance allowance paid to the Development Officers are exempted under section 10(14) r.w.r. 2BB of the Income-tax Rules, 1962 - A further declaration that there should be no deduction of tax at source on the amounts of conveyance allowance and additional conveyance allowance paid to the Development Officers, is also claimed – Held that it is a matter of establishing the claim for exemption by the individual assessee at the time of completion of the assessment and he would be entitled to exemption to the extent he is able to establish that a particular amount was wholly, necessarily and exclusively spent by him in the performance of duties of his office - We dismiss this writ petition without prejudice to the right of the individual assessee to raise his claim for exemption before the appropriate Assessing Officer at the time of assessment relating to his income
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