LTA
Legal Eagle
(Querist) 13 May 2009
This query is : Resolved
Hi. In or around February end 2009, there was a judgment passed by the Supreme Court that there is no need of proof to claim LTA. As regards this, on informing my company to give me full LTA without any proof being required, it was informed to me that the same has not been notified, as such the same is not applicable. I want to know whether the said judgment has been notified or is there any other way I can claim full LTA without showing proof? Is the said judgment valid or not?
Please help!!!
A V Vishal
(Expert) 13 May 2009
http://www.caclubindia.com/files/26_sc_order_on_lta.pdf
The judgement is available on the above link.
Legal Eagle
(Querist) 13 May 2009
Thank you Vishal. However, could you please tell me whether the said judgment is notified. Is there any free site to check the latest notifications. As you must have read my query, the officer concerned is asking whether the said judgment is notified yet, if so then only it can be impemented. How do I know this? could you please help?
Legal Eagle
(Querist) 13 May 2009
Thank you Vishal. However, could you please tell me whether the said judgment is notified. Is there any free site to check the latest notifications. As you must have read my query, the officer concerned is asking whether the said judgment is notified yet, if so then only it can be impemented. How do I know this? could you please help?
A V Vishal
(Expert) 13 May 2009
SUPREME COURT OF INDIA
RECORD OF PROCEEDINGS
CIVIL APPEAL NO(s). 993 OF 2005
COMMISSIONER OF INCOME TAX & ANR. Appellant (s)
VERSUS
M/S. LARSEN & TOUBRO LTD. Respondent(s)
(With office report )
WITH
Civil Appeal NO. 992 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. Aman Ahluwalia, Adv.
Mr. Rahul Kaushik, Adv.
Mr. B.V. Balaram Das,Adv.
For Respondent(s) Mr. P.J. Pardiwalla, Sr.Adv.
Mr. Rustom B.Hathikhanawala, Adv.
Mr. K.T. Anantharaman, Adv.
Mr. Vasudevan Raghavan,Adv.
UPON hearing counsel the Court made the following
ORDER
The appeals are dismissed with no order as to costs.
(S. Thapar) (Madhu Saxena)
PS to Registrar Court Master
The signed order is placed on the file.
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.993 OF 2005
COMMISSIONER OF INCOME TAX & ANR. ...APPELLANT (S)
VERSUS
M/S LARSEN & TOUBRO LTD. ...RESPONDENT(S)
WITH
CIVIL APPEAL NO. 992 OF 2005
ORDER
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 ]
