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Querist : Anonymous (Querist)
04 February 2011 Wanted to understand if documentary evidence of travel should be obtained from employee with respect to exemption claimed for Leave travel Allowance or will a declaration signed off by employee that conditions to avail the exemption has been met
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
04 February 2011


LTA proofs need to be collected as per rule, but there is one supreme court judgement

Employers, while processing the conveyance and leave & travel allowance (LTA) claims of their staff, are under no statutory obligation to collect supporting evidence and furnish them to tax authorities, the Supreme Court said on Jan 21, 2009.
A bench comprising Justice SH Kapadia and Justice Aftab Alam said that assessee employers are under no statutory obligation to collect bills and details to prove that the employees had utilised the amounts obtained against these claims on travel and related expenses.
Case Details
CIVIL APPEAL NO.993 OF 2005 / WITH NO. 992 OF 2005
COMMISSIONER OF INCOME TAX & ANR. V/s LARSEN & TOUBRO LTD
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