CIT Vs. L&T Ltd (2009) 313 ITR 1 (SC0 2. CIT Vs. ITI Ltd. (2009) 221 CTR (SC) 609 3. CIT v. Gostino Mario & Others

323 ITR 670High Court2010#1836 most cited

What is CIT Vs. L&T Ltd (2009) 313 ITR 1 (SC0 2. CIT Vs. ITI Ltd. (2009) 221 CTR (SC) 609 3. CIT v. Gostino Mario & Others authority for?

An assessee-employer is not bound to collect and verify proof of journey and actual expenditure before granting exemption under Section 10(5).

62

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2015 to 2021.

Also referred to as

CIT v. Gostino Mario & Others · Section 10(5) · exemption · actual expenditure · proof of journey · travel allowance · employer obligation

Judgments citing CIT Vs. L&T Ltd (2009) 313 ITR 1 (SC0 2. CIT Vs. ITI Ltd. (2009) 221 CTR (SC) 609 3. CIT v. Gostino Mario & Others

The Commissioner of Income Tax vs. M/S Symphony Marketing

The appeals are dismissed

ITA/653/2015HC Karnataka01 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 10(14)Section 192Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1st DAY OF APRIL 2016 PRESENT THE HON'BLE MR. JUSTICE JAYANT PATEL AND THE HON’BLE MRS. JUSTICE B.V.NAGARATHNA ITA. No.653/2015 C/W ITA.NOs.654 AND 655/2015 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, TDS, NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE – 560 032. 2. THE INCOME-TAX OFFICER(TDS), WAR-18(2), NO.59, HMT BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BANGALORE – 560 032. ... APPELLANTS COMMON (BY SRI.K.V.ARAVIND, STANDING COUNSEL)…

Income Tax Officer(TDS), Ward-18(2), Bangalore vs. M/S Symphony Marketing Solutions I P Ltd, Bangalore

In the result, Revenue’s appeal for Assessment Years 2009-10 to 2011-12 are dismissed

ITA 1252/BANG/2014[2010-11]Status: DisposedITAT Bangalore24 Jul 2015AY 2010-11
For Appellant: Dr.P.K. Srihari, Addl. CIT (D.R.)For Respondent: Shri K.R. Vasudevan, Advocate
Section 10(14)Section 133ASection 192Section 201Section 201(1)

…from the exemption. 3.1 Useful reference could also be made to the following decisions : 1. CIT Vs. L&T Ltd (2009) 313 ITR 1 (SC0 2. CIT Vs. ITI Ltd. (2009) 221 CTR (SC) 609 3. CIT Vs. Gostino Mario & Others 241 ITR 312 (SC) 4. CIT Vs. Micro Land Ltd. (2010) 323 ITR 670 (Karnataka) To the question as to whether assessee-employer is bound to collect and verify proof of journey and actual expenditure incurred for section 10(5) before granting exemption under that provision, it was held by the Hon'ble Courts that there is no such requirement in the law. The provision of section 10(14) and 10(5) are somewhat pari ma…