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    <title>Leave Trave Allowance</title>
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    <description>The issue is whether Leave Travel Allowance (LTA) is exemptible when travel spans two financial years and the employee paid for travel and lodging; respondents advise employer verification but conclude LTA is claimable under the rules permitting two claims within the relevant four year block, subject to statutory conditions and any operative changes in budgetary notifications.</description>
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      <description>The issue is whether Leave Travel Allowance (LTA) is exemptible when travel spans two financial years and the employee paid for travel and lodging; respondents advise employer verification but conclude LTA is claimable under the rules permitting two claims within the relevant four year block, subject to statutory conditions and any operative changes in budgetary notifications.</description>
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