COMMISSIONER OF INCOME-TAX versus E. A. RAJENDRAN
Salary deduction Life insurance corporation does not pay for additional conveyance allowance and additional conveyance allowance expenses received by development officers through a 40 percent concessional bonus deduction and tribunal incentive bonus (in connection with the promise of 10 incentives). No notifications under The Bonus or Additional Concession Allowance may not be deducted from the Indian Income Tax Act, 1961, Sections 10, 15, 16 and 17 in connection with the Incentive Bonus and Additional Concession Allowance.
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