THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO REFERRED CASE NO :271 of 1996 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) In this case, under Section 256(1) of the Income Tax Act, 1961, the following question is referred to this Court for opinion: “Whether, on the facts and in the circumstances of the case, the ITAT was right in holding that the additional conveyance allowance received by the assessee from his employer was entitled to exemption under Section 10(14) of the I.T. Act?” When the matter was taken up, it is submitted by both the Counsel that the above referred question is covered by an unreported judgment of this Court in R.C.No.117 of 1992, dated 10.10.1996. Following the above judgment, the above referred question is answered in favour of the assessee. Accordingly, the reference is answered. __________________________ Justice T. Meena Kumari _____________________________ Justice Nooty Ramamohana Rao Date: 23rd March, 2010 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO REFERRED CASE NO :271 of 1996 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 23/03/2010