2009 (1) TMI 11

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..... 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 - 993 OF 2005 with 992 of 2005 - - - Dated:- 21-1-2009 - MR. S.H. KAPADIA MR. AFTAB ALAM JJ. For Appellant(s) Mr. K. R .....

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