TMI Blog1996 (1) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... nic had also paid a further sum of Rs. 24,000 which was styled as "reimbursement towards vehicle conveyance purposes for the year 1988-89". He was also paid bonus amounting to Rs. 3,500. The assessee claimed that the said sum of Rs. 24,000 is exempt under s. 10(14). Vide letter dt. 10th July, 1990, submitted to the ITO, the assessee explained that he resides at a distance of 6 kms from the place of his work. The conveyance expenses were, therefore, necessarily required to be spent for going from his residence to the clinic and back. In addition to the regular service hours, it was also essential for him to attend emergency cases during odd hours. Considering the visits required and the cost of transport involved, an average expenditure of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence. The assessee has been granted full amount of standard deduction. He was, therefore, not entitled to any further deduction or exemption under s. 10(14). He also submitted that even under the circular referred to by the learned counsel for the assessee, it has been clearly stated that allowances granted to meet the expenditure on conveyance in the performance of duties of an office will be exempt under s. 10(14), but the onus clearly lies on the assessee to prove that such expenditure was really incurred by the assessee in the performance of duties of his office. The Dy. CIT(A) specifically required the assessee to furnish the details of the expenses of Rs. 24,000 reimbursed to the appellant, but no such details were furnished in spite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to be spent determined the reimbursement for vehicle expenses at Rs. 24,000 per annum. In view of the aforestated circumstances, it cannot be said that the amount determined for reimbursement of conveyance expenses at Rs. 2,000 per month is unreasonable or excessive particularly in a case where the employee visited the clinic by his car. In case the AO was in doubt about the reasonableness of the amount paid by way of reimbursement of conveyance expenses, he should have conducted some further enquiries. He could record the statement of the doctor-assessee. He could also record statement of the owners or managers of the clinic. He could ascertain the terms offered by the said clinic to other doctors of assessee's standing. Nothing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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