Travel reimbursement exemption and short TDS deduction under the Income-tax Act were admitted for consideration as substantial questions of law.

Section 10(5) exemption for employees' travel reimbursement is examined on whether it is confined to travel within India, and the tax deduction issue is considered on whether an assessee can be treated as an assessee in default under Section 201 for short deduction under Section 192. The Karnataka HC admitted the appeal to consider these substantial questions of law, without recording a substantive merits determination in the supplied text.

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Issues: (i) Whether exemption under Section 10(5) of the Income-tax Act, 1961 is confined to travel within India for employees' travel reimbursement. (ii) Whether the assessee could be treated as an assessee in default under Section 201 of the Income-tax Act, 1961 for short deduction of tax at source under Section 192 of the Income-tax Act, 1961.

Outcome: Appeal admitted to consider the substantial questions of law.

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