Additional conveyance allowance paid to Development Officers of LIC being a perquisite would be subj

IT: Where Senior Divisional Manager of LIC had issued a letter dated 7-4-2004 directing office to deduct tax at source on conveyance/additional conveyance allowance to be paid to development officers of LIC, said allowance was taxable being perquisite and, therefore, impugned letter had rightly been issued