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2009 (2) TMI 417 - KERALA HIGH COURTExemption- whether the additional conveyance allowance granted by the LIC to Development Officers is exempt from tax under section 10(14) of the Income-tax Act, 1961? Held that- the respondent was eligible for exemption. However the Department was at liberty to establish and disallow exemption in case where the employer did not prove that the additional conveyance allowance was reimbursement of actual expenditure and it was not a perquisite which was outside the scope of section 10(14) of Act.
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