January 2007

Sec. 260A, Section 192, Section 260

Punjab & Haryana H.C : Declaration filed in the prescribed proforma by the employee was having full details of journey undertaken and the expenses incurred by them, whereas, no such details are required to be filled in the proforma prescribed for filing the claim and hence were not available with the DDO to hold it to be exempt under s. 10(5) of the IT Act, 1961 r/w r. 2B of the IT Rules, 1962 ?

High Court Of Punjab & Haryana CIT vs. Semiconductor Complex Ltd. Sections 10(5), 192, 260A M.M. Kumar & Vinod K.

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