1980 (12) TMI 105

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..... that the assessee's receipt of conveyance expenses at the rate of Rs. 1.50 per k.m. travelled by him for the performance of his official duties is not conveyance allowance within the meaning of s. 16(1) is incorrect. 2. The assessee was the Manager of vellamalai Estate of M/s The Peria Karamalai Tea Produce Co. Ltd. For the assessment years in question the assessee's claim for standard deduct .....

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..... eyance allowance to medical officers under the Central Government Health Scheme to the effect that the conveyance allowance admissible to the doctors is in the nature of reimbursement of actual expenses incurred on conveyance in the performance of their official duties and hence proviso to s. 16(1) will not be applicable in their case. The AAC also observed that it was not the ITO's case that the .....

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..... e the Notification of the CBDF F. N. 200/116/77-IT (A1) dt. 27th Jan., 1978, para 4 of which reads as under: "Conveyance allowance normally would connote a lump sum payment given at regular periodical intervals and is to be distinguished from the reimbursement of actual expenses as and when incurred in the performance of duties. If it is claimed that a certain payment is reimbursement of expense .....

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