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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Employers not obligated to collect proof of employees using Leave Travel Concession/Conveyance Allowance. Civil Appeals dismissed.</h1> The Supreme Court held that employers are not legally required to gather proof of employees using Leave Travel Concession/Conveyance Allowance. The Civil ... Exemption claim under Section 10(5) (Leave Travel Concession) - employer's obligation under Section 192 to verify employee declarations - requirement to collect supporting evidence for Leave Travel Concession/Conveyance Allowance - scope of CBDT circulars imposing duties on employersExemption claim under Section 10(5) (Leave Travel Concession) - employer's obligation under Section 192 to verify employee declarations - requirement to collect supporting evidence for Leave Travel Concession/Conveyance Allowance - scope of CBDT circulars imposing duties on employers - Whether the employer was statutorily obliged to collect and examine evidence showing that employees had actually utilized amounts paid as Leave Travel Concession or Conveyance Allowance. - HELD THAT: - The Court observed that the beneficiary of the exemption under Section 10(5) is the individual employee and not the employer. The judgment records that there is no CBDT circular imposing a duty on the employer under Section 192 to collect and verify supporting evidence for the employee's declaration regarding utilization of LTC or conveyance allowances. On that basis the Court found no statutory or regulatory obligation on the employer to gather such proof before allowing or accounting for the exemption.No statutory or CBDT-imposed obligation exists on the employer to collect and examine evidence proving actual utilization of amounts paid as Leave Travel Concession or Conveyance Allowance.Final Conclusion: The Civil Appeals are dismissed as lacking merit; there is no employer duty under the Act or CBDT circulars to collect the employee's supporting evidence for LTC/conveyance exemption. No order as to costs. The Supreme Court ruled that there is no statutory obligation for employers to collect evidence of employees utilizing Leave Travel Concession/Conveyance Allowance. The Civil Appeals were dismissed with no costs.
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