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1998 (12) TMI 50 - HC - Income TaxExtract: .......the Income-tax Officer as also the Commissioner of Income-tax (Appeals) correctly interpreted section 10(14) of the Act and had allowed Rs. 30,000 on account of additional conveyance allowance. Thus this question is also answered in the negative, i.e., in favour of the Revenue and against the assessee. References are answered accordingly. No costs.
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