2003 (7) TMI 15

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..... ax Act, 1961?" - 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 deduction claimed for - We find no infirmity in the impugned order. Therefore, the appeal stands dismissed. - - - - - Dated:- 16-7-2003 - Judge(s) .....

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..... of section 10(14)(ii) reads as under: "Section 10(14)(ii) any such allowance granted to the assessee either to meet his personal expenses at the place where the duties of his office or employment of profit are ordinarily performed by him or at the place where he ordinarily resides, or to compensate him for the increased cost of living as may be prescribed and to the extent as may be prescribed." .....

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..... of the view that the additional conveyance allowance which is not a reimbursement of actual expenditure incurred, clearly formed part of salary under section 17(1)(iv) of the Act and is liable to be taxed in the hands of the assessee." In appeal before the Commissioner of Income-tax (Appeals), the Commissioner of Income-tax (Appeals) has remanded the matter to the Assessing Officer to examine wh .....

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