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TMI Blog2003 (10) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... d for our consideration in this appeal requires to be answered against the revenue and in favour of the assessee. In our View, the finding recorded by the Tribunal confirming the order passed by the Commissioner of Income Tax Appeals being purely a question of fact, the said order cannot be treated as one suffering from any substantial error of law. The Tribunal on consideration of materials on record has accepted the case of the assessee that the benefit of leave travel concession was availed of by its employees and as such, the assessee was not required to deduct the tax in respect of the said amount. We are unable to accept the submission of Sri. Seshanchala that the assessee was required to produce documents like the xerox copies of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... performance of the duties of his office or employment of profit. The question as to the determination of as to how much of such allowance will qualify for exemption as having been actually spent for that purpose can arise only on fulfilment of the first condition. In the present case, as found above, the incentive bonus/commission was not granted by the Corporation for the purpose as set out in section 10(14) and, therefore, the assessee cannot claim sustenance of 40 per cent deduction by taking shelter under section 10(14) of the Act. However, that is not the position in this case. In this case, the assessee is the employer. The assessee is required to file an established income of its employees and deduct tax u/s.192 of the Act. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, even with regard to conveyance allowance, the conclusion reached by the first Appellate Authority and the Tribunal is also not liable to be interfered with in this appeal as both the Authorities, as noticed by us earlier, have accepted the case pleaded by the assessee. Rule 26 of the Rules relied upon by Sri.Sheshanchala does not cast any obligation on the assessee to maintain the account in the form of a log book or produce the bill. In the absence of such a requirement of law, if the first Appellate Authority and the Tribunal have accepted the case pleaded by the Assessee, it is not permissible for us to interfere against the said finding. The Tribunal has relied upon the circular No.196 dated 31st of March 1976 issued by the Central B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of proper and efficient management of the work of assessment and collection of revenue to issue from time to time general or special orders in respect of any class of incomes or class or cases, setting forth directions or instructions, not being prejudicial to assessee, as to the guidelines, principles or procedures to be followed in the work relating to assessment. Such instructions may be by way of relaxation of any of the provisions of the sections specified there or otherwise. The Board thus has power, interalia, to tone down the rigour of the law and ensure a fair enforcement of its provisions, by issuing circulars in exercise of its statutory powers under section 119 of the Income-tax Act which are binding on the auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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