The ITAT held that non-deduction of TDS on LTC reimbursement for...

The ITAT held that non-deduction of TDS on LTC reimbursement for foreign travel by the assessee's employees is not permissible. While travel within India is exempt from tax, foreign travel reimbursement is taxable. The tribunal referred to a similar case where the assessee was required to deduct tax on LTC payments to employees. The decision was made against the assessee based on legal precedents.