confirming an amount of Rs. 7,678/- in
respect of conveyance allowance. The same needs deletion.
2. The Ld. CIT(A) erred ... amount of Rs.
1,14,888/- in respect of Addl. conveyance allowance. The same needs deletion.
3. The Ld. CIT(A) erred
direct the
respondents to grant the Consequential benefits like
Washing Allowance, Conveyance Allowance, and
Special pay of one month's salary (one month ... applicant has become
entitled for grant of consequential benefits like
Washing Allowance, Conveyance Allowance and
Special Pay of one month's salary (one month
aggrieved by the fact that he has not been
paid the conveyance allowance for the period May, 2008 to
September, 2010.
2. He has made ... same
system which is followed for CHS doctors for grant of
conveyance allowance to Specialists/Medical Officers of ESI
Hospitals.
2.4 Ministry of Health
confirmation of addition of
Rs.4,32,056/- on account of conveyance allowance. The
factual matrix of this ground is that the assessee claimed
exemption ... conveyance allowance of Rs.4,32,056/-. The
AO observed that the exemption could be allowed only after
the submission of vouchers of actual incurring
confirming the denial of
exemption in respect of 50% of conveyance allowance.
3.2. The Commissioner of Income Tax (Appeals) grossly erred in confirming the denial ... towards expenses reimbursement /allowances
were allowed by the employer. The AO disallowed claim of expenses
reimbursement/ allowance to the tune
consider and
ensure early payment of overtime allowance and conveyance allowance
as per revised rates to the applicants". They have also sought direction ... they performed
throughout their service period above prescribed duty hours. Regarding
conveyance allowance, the applicants have further relied on Railway
Board's Circular dated
employees
chargeable under the head 'salaries', the conveyance allowance
(CA)/reimbursement granted to them had not been included in their
taxable salaries ... issue involved was non-deduction of tax at source from the
conveyance allowance (CA) paid to its employees. The Hon'ble Tribunal
allowed
employees
chargeable under the head 'salaries', the conveyance allowance
(CA)/reimbursement granted to them had not been included in their
taxable salaries ... issue involved was non-deduction of tax at source from the
conveyance allowance (CA) paid to its employees. The Hon'ble Tribunal
allowed
certificates furnished by each Medical Officer of
SUR Division for claiming conveyance allowance as per Para 6 of Railway Board's
letter dated ... visits to hospitals/patients house by each Medical officer for
claiming conveyance allowance as per their declaration certificates.
Grounds for the Second Appeal:
The CPIO
basis of which recovery has been made of transport and
conveyance allowance of undersigned.
PIO/NDMC, Auto Workshop, vide letter dated 04.07.2017 furnished the point ... under
orders of the Chairperson, NDMC for availing transport allowance &
conveyance allowance facility although the municipal vehicles were allotted to
them for performing official