https://www.taxtmi.com/caselaws?id=378326 The tribunal dismissed all four appeals, upholding the AO's and CIT(A)'s decisions. The order emphasized that LTC exemptions are strictly for travel within India, disqualifying any inclusion of foreign travel under section 10(5). Charging interest under sections 234A/B/C/D was deemed mandatory, and penalty proceedings under section 271(1)(c) were considered non-appealable. The judgment was pronounced on 10-04-2019. en-us Wed, 10 Apr 2019 00:00:00 +0530 Sat, 13 Apr 2019 05:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378326 The tribunal dismissed all four appeals, upholding the AO's and CIT(A)'s decisions. The order emphasized that LTC exemptions are strictly for travel within India, disqualifying any inclusion of foreign travel under section 10(5). Charging interest under sections 234A/B/C/D was deemed mandatory, and penalty proceedings under section 271(1)(c) were considered non-appealable. The judgment was pronounced on 10-04-2019. Case-Laws Income Tax Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378326