2009 (2) TMI 417

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..... exemption in case where the employer did not prove that the additional conveyance allowance was reimbursement of actual expenditure and it was not a perquisite which was outside the scope of section 10(14) of Act. - 82, 119, 161 , 165 and 166 of 2008. - - - Dated:- 13-2-2009 - RAMACHANDRAN NAIR C. N. and SURENDRA MOHAN K. JJ. P.K.R Menon and Jose Joseph for the appellant. Judgment: .....

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..... whether it be granted as allowance or not. In all these cases, on facts we find that at least the first appellate authority found that the employer namely, LIC which is a statutory corporation under the Government of India is reimbursing only actual expenditure incurred by the Development Officers for travel to promote business of the LIC. So much so, on facts, the respondent was found eligible fo .....

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