B.J.SHETHNA,J. - (1.) LEARNED counsel Shri Bhandawat states that this petition is squarely covered by the judgment of this Court delivered in S.B. Civil Writ Petition No. 1355/97 [reported as General Insurance Employees Association vs. Union of India & Ors. (2000) 160 CTR (Raj) 327] and the judgments reported in Life Insurance Corpn. Class I Officers (Bombay) Association vs. LIC of India & Ors. (1998) 229 ITR 510 (Bom) : TC S32.3087 and CIT vs. E.A. Rajendran (1997) 142 CTR (Mad) 244 : (1999) 235 ITR 514 (Mad) : TC S32.3088.
(2.) IN terms of the aforesaid judgments this petition is dismissed and it is held that conveyance allowance and additional conveyance allowance are not exempted under S. 10(14) of the IT Act, 1961.;