https://www.taxtmi.com/caselaws?id=61772 The case involved appeals by the department and cross-objections by the assessee regarding the treatment of leave travel assistance for the assessment years 1979-80 and 1980-81. The Tribunal held that the exemption under section 10(5) of the Income-tax Act extends to the entire amount received as leave travel assistance for proceeding to any place in India, not limited to actual expenses incurred. Consequently, the rectification orders disallowing a portion of the leave travel assistance were deemed unsustainable, and the department's appeals were dismissed. The cross-objections by the assessee challenging the validity of the rectification orders under section 154 were allowed. en-us Fri, 26 Apr 1985 00:00:00 +0530 Fri, 14 Jan 2011 18:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61772 The case involved appeals by the department and cross-objections by the assessee regarding the treatment of leave travel assistance for the assessment years 1979-80 and 1980-81. The Tribunal held that the exemption under section 10(5) of the Income-tax Act extends to the entire amount received as leave travel assistance for proceeding to any place in India, not limited to actual expenses incurred. Consequently, the rectification orders disallowing a portion of the leave travel assistance were deemed unsustainable, and the department's appeals were dismissed. The cross-objections by the assessee challenging the validity of the rectification orders under section 154 were allowed. Case-Laws Income Tax Fri, 26 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61772