2009 INSC 0122
                                    SUPREME COURT OF INDIA

                               Commissioner of Income Tax, Bangalore

                                                      Vs.

                                                  I.T.I. Ltd.

                                           C.A.Nos. 989 of 2005

                                   (S.H. Kapadia And Aftab Alam JJ.)

                                                  21.01.2009

                                                   ORDER

1. A short question which arises for determination in this Civil Appeal is ­ whether the
assessee 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 Appeal and the same is
dismissed with no order as to costs.

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