Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Leave Fare Concession claims involving a foreign travel leg are treated as outside the exemption, so employers must deduct tax at source on such payments. The text notes that the Tribunal relied on a Supreme Court ruling that LTC/LFC exemption is not available where the employee's journey includes foreign travel, and found an earlier co-ordinate Bench view based on interim High Court protection inapplicable because no such protecting order existed for the assessee. On that basis, non-deduction was treated as default, and consequential interest was sustained.
Leave Fare Concession claims involving a foreign travel leg are treated as outside the exemption, so employers must deduct tax at source on such payments. The text notes that the Tribunal relied on a Supreme Court ruling that LTC/LFC exemption is not available where the employee's journey includes foreign travel, and found an earlier co-ordinate Bench view based on interim High Court protection inapplicable because no such protecting order existed for the assessee. On that basis, non-deduction was treated as default, and consequential interest was sustained.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
