Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Discussions Forum
Home Forum Income Tax This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

Clarification - conveyance expenses, Income Tax

Issue Id: - 1073
Dated: 3-4-2009
By:- Rahul Bagaria

Clarification - conveyance expenses


  • Contents

Fuel reimburesements in relation to motor bikes used by the employees for the purpose of business cannot be covered under "Repairs and Maintenace of Motor Car" under FBT provisions.Is there a possibility of including the same under the head 'Conveyance'.Ordinarily,the term 'Conveyance'is interpretted as an expenditure incurred by the employer to provide a conveyance facility to the employees and not re-imbursement of fuel expenses (in the context of FBT, only conveyance provided to employees for official purposes is liable to FBT). However, given that the term 'Conveyance' has not been specifically defined under the Act or in the Circular, a view may be taken that 'Conveyance' head includes expenditure on reimbursement of local conveyance expenses incurred by the employees using own motor bikes, for official purposes.Please give opinion whether we can go ahead with this logic.Can this position could be questioned by the Indian Revenue authorities.

Posts / Replies

Showing Replies 1 to 1 of 1 Records

Page: 1


1 Dated: 4-4-2009
By:- Ravi Chopra
I think, you are right, fuel reimbursements would be covered by the term "conveyance".

Page: 1

Old Query - New Comments are closed.

Quick Updates:Latest Updates