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Govardhan (private employee) 18 May 2009

Is Proof of Travel is Required For Claiming LTA?

Dear Sir,

Is Proof of Travel is Required For Claiming LTA

8 Replies

Guest (Guest) 18 May 2009

i think now its not needed.

Guest (Guest) 18 May 2009

ITEM NO.101 COURT NO.5 SECTION IIIA

S U P R E M E C O U R T O F I N D I A

RECORD OF PROCEEDINGS

CIVIL APPEAL NO(s). 1001 OF 2005

COMMNR. OF INCOME TAX & ANR. Appellant (s)

VERSUS

I.T.I. LTD. Respondent(s)

(With office report)

WITH

Civil Appeal NO. 1002-1009 of 2005 – With office report

Date: 21/01/2009 This Appeal was called on for hearing today.

CORAM :

HON'BLE MR. JUSTICE S.H. KAPADIA

HON'BLE MR. JUSTICE AFTAB ALAM

For Appellant(s) Mr. K. Radhakrishnan, Sr.Adv.

Mr. Arijit Prasad, Adv.

Mr. Rahul Kaushik, Adv.

Mr. B.V. Balaram Das,Adv.

For Respondent(s) Mr. T.L. Vishwanatha Iyer, Sr.Adv.

Mr. Rajiv Tyagi,Adv.

Mr. Chanchal Biswal, Adv.

Mr. Vikas Mishra, Adv.

Mr. P.J. Pardiwalla, S.Adv.

Mr. Rustom B.Hathikhanawala, Adv.

UPON hearing counsel the Court made the following

O R D E R

The appeals are dismissed with no order as to costs.

(S. Thapar)

PS to Registrar

(Madhu Saxena)

Court Master

The signed order is placed on the file.

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.1001 OF 2005

COMMNR. OF INCOME TAX & ANR. ...APPELLANT

(S)

VERSUS

I.T.I. LIMITED ...RESPONDENT(S)

WITH

CIVIL APPEAL NOS. 1002 TO 1009 OF 2005

O R D E R

A short question which arises for determination in these Civil Appeal(s) is –

whether the assessee(s) was under statutory obligation under Income Tax Act, 1961, and/or

the Rules to collect evidence to show that its employee(s) had actually utilized the amount(s)

paid towards Leave Travel Concession(s)/Conveyance Allowance?

It may be noted that the beneficiary of exemption under Section 10(5) is an

individual employee. There is no circular of Central Board of Direct Taxes (CBDT) requiring

the employer under Section 192 to collect and examine the supporting evidence to the

Declaration to be submitted by an employee(s).

For the above reasons there is no merit in the Civil Appeals and the same are

dismissed with no order as to costs.

....................J.

[ S.H. KAPADIA ]

New Delhi, ....................J

January 21, 2009 [ AFTAB ALAM ]

Guest (Guest) 18 May 2009

FYI

Attached File : 15 lta sc judgement.pdf downloaded: 380 times

Guest (Guest) 18 May 2009

CBDT has yet not come up with circular u/s 192 forthe same. So, no need .

Govardhan (private employee) 19 May 2009

Dear Sir,

Thank you for your kind reply.

Regards,

Govardhan J

Guest (Guest) 21 May 2009

That purely depends on the department's ciruclar. The citation referred to is for the purpose of Income Tax. If the departmental rules insist the tickets or photo copy of tickets, they shall be produced along with claim.

Jason Lal (LAW) 12 October 2012

It's depend on the contry and their rules, anyway it will not right to take any risk, so you can check out this proof of travel for the perfect details informatiopn about it...

Sudhir Kumar, Advocate (Advocate) 13 October 2012

No valid advise can be given because you are asking a vague query.

You have not stated who is the employer? what are the terms and conditions?

It it is Govt emploee, the certainly Yes proof is required.

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