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2019 (6) TMI 774 - ITAT VISAKHAPATNAMExemption u/s 10(14) - assessee has received fixed conveyance allowance and conveyance expenses - assessee argued allowances are fixed allowances and paid by the employer after being satisfied that the amounts were spent wholly for the purpose of carrying out the duties - AO is of the opinion that the assessee is failed to prove the conditions laid down in section 10(14), therefore, the claim of the assessee is disallowed - HELD THAT:- Exemption claimed by the assessee needs favourable consideration. As decided in THOTA SRINIVASA BABU AND AVADHANULA SRINIVASA RAO VERSUS ITO, WARD-1, PALKOL [2018 (11) TMI 552 - ITAT VISAKHAPATNAM] unless a case has been initiated against an employee by an employer, the said presumption that the employee has incurred the expenditure for which it is granted, will apply and it will not be necessary for the employees to submit accounts every month to the employer and along with return to the assessing authority. If, in such matters, filing of the accounts and vouchers/receipts are insisted upon to claim exemption under section 10(14) of the Act by the Income-tax authorities, it will lead to voidable waste of time and expenditure and would serve no useful purpose but on the contrary it would be counter-productive. Exemption claimed by the assessee has to be allowed.
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