advances of whatever nature (including advances for travelling allowance or conveyance allowance), and the interest due in respect thereof, or for adjustment of over-payments
allowed to Technical Superintendents and Inspectors and therefore, the claim for over-time allowance cannot be granted. Regarding the claim for increase in the conveyance ... allowance in 1964. though the same order deals with the allowance for motor-cycles and scooters, no increase whatsoever was made for them. The allowance
holding that the entire "amount of additional conveyance allowance and 40% of incentive bonus received by the assessee as an employee ... received incentive bonus and also additional conveyance allowance to cover the expenses incurred by him on account of conveyance. The Assessing Officer rejected the claim
society had passed resolutions from time to time sanctioning payment of conveyance allowance to the petitioner at the rate of Rs. 100/- from ... from 1-7-1982. The petitioner had drawn the conveyance allowance accordingly at the rates sanctioned amongst others, during the period from
officer under section 40(b) on account of fixed amount of conveyance allowance paid to partners. The learned Departmental Representative of revenue has relied upon ... officer has not questioned the reasonableness of the sums paid as conveyance allowance to the three partners towards discharge of their duties
employment agreement as held by the Assessing Officer. The conveyance allowance paid for commuting between residence to office is not in the nature of salary ... revenue that once a standard deduction is allowed, no further allowance is allowable under section 10(14) of the Act, we find that the issue
India vide its Office
Memorandum (for short ‘OM’) dated 31.8.1978 permitted conveyance allowance
to the employees of the Central Government borne or regular establishment ... Revised Pay) Rules, 1986,
revised the rate of Conveyance allowance to disabled persons, namely blind
and orthopedically handicapped to 5% of the basic pay, subject
such employment, and includes, - (i) basic pay; (ii) dearness allowance; and (iii) retaining allowance, if any, but does not include - (a) any bonus payable under ... fund, and the interest which may have accrued thereon; (d) any conveyance allowance or the value of any travelling concession; (e) any sum paid
assessment year 1989-90, the assessee claimed deduction on account of conveyance allowance for a sum of Rs. 9,600, additional conveyance allowance ... hold that the assessee was entitled to the sum claimed towards conveyance allowance and additional conveyance allowance as the said amount was spent wholly
pertains to incentive bonus and not to conveyance or additional conveyance allowance.
6. The instant writ petition was filed by the appellant Shivraj Bhatia ... incurred on conveyance. Such conveyance expenses are reimbursed by the employer as per the prescribed norms in the name of additional conveyance allowance. The certificate