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1980 (12) TMI 105 - ITAT MADRAS-AExtract: ....... assessee was not in receipt of any conveyance allowance from his employer. Hence the assessee is entitled to full deduction. Our above view is also supported by the decision dt. 30th July, 1977 of the Madras Bench-c of Tribunal in ITA No. 1613 (Mds) 1976-77 in the case of Sri O. Kallappa, Madras. In the result, the Revenue s appeals are dismissed.
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