9911796707
TMI Blog2003 (7) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... "Whether, on the facts and circumstances of the case, the learned Income-tax Appellate Tribunal was justified in holding that the conveyance and additional conveyance allowance paid to the appellant who is an employee of the LIC is not exempt under section 10(14)(ii) of the Income-tax Act, 1961?" The appellant is an officer in the Life Insurance Corporation of India and posted at Sriganganagar. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmance of the duties in employment. The Assessing Officer asked for the evidence whether the expenses on conveyance are used wholly, exclusively and necessarily for the purpose of performing of the duties by the assessee, in the course of employment. The assessee has not submitted any such evidence before the assessing authority. In para. No. 4 the Assessing Officer has noticed as under: "Since t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and has taken the views that under clause (14) of section 10, no such allowance be permitted for deduction unless that has been actually used by the assessee. The assessee has not produced evidence even before the Tribunal that the amount has been reimbursed only because of actual use of that amount for performance of duty during the course of employment. The Tribunal has rightly disallowed the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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