2009 (1) TMI 10

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..... sion(s)/Conveyance Allowance - It may be noted that the beneficiary of exemption u/s 10(5) is an individual employee - there is no circular of CBDT requiring the employer u/s 192 to collect & examine the supporting evidence to the Declaration to be submitted by an employee- Revenue’s appeal dismissed
MR. S.H. KAPADIA AND MR. AFTAB ALAM JJ. For Appellant(s) Mr. K. Radhakrishnan, Sr.Adv., Mr. Ar .....

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