29 September 2007
Dear Sir/mam Can we submit travelling bill for different period & for different journey during Two year of block period for claiming tax benifit i.e. A single bill for more then one journey with in Two year of block period. Please Suggest ?
10 October 2007
No. The Assessing Officer had proceeded on the basis that such a claim could not be granted on the basis of declaration to obtain the exemption permissible under Section 10(5) of the Act. If the Assessing Officer was not satisfied with the declaration furnished by the employee, nothing prevented the Assessing Officer to direct the assessee to produce the supporting documents before him to show that expenses claimed were actually incurred by the concerned employees. The authority of the Assessing Officer to ask for such documents and obligation of the Assessee to produce such documents cannot be disputed in law.