https://www.taxtmi.com/caselaws?id=390505 The ITAT affirmed the decision of the CIT(A) and dismissed the appeal, ruling that the assessee was not entitled to exemption under section 10(5) of the Income Tax Act for Leave Travel Concession (LTC) reimbursement related to foreign travel. The interpretation of the provision indicated that the exemption only applies to travel within India, not foreign destinations. The assessee's failure to demonstrate that foreign travel expenses fell within the scope of section 10(5) led to the dismissal of the appeal and confirmation of the order treating the assessee as in default for not deducting TDS on LTC reimbursement for foreign travel. en-us Mon, 18 Nov 2019 00:00:00 +0530 Sun, 05 Jan 2020 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390505 The ITAT affirmed the decision of the CIT(A) and dismissed the appeal, ruling that the assessee was not entitled to exemption under section 10(5) of the Income Tax Act for Leave Travel Concession (LTC) reimbursement related to foreign travel. The interpretation of the provision indicated that the exemption only applies to travel within India, not foreign destinations. The assessee's failure to demonstrate that foreign travel expenses fell within the scope of section 10(5) led to the dismissal of the appeal and confirmation of the order treating the assessee as in default for not deducting TDS on LTC reimbursement for foreign travel. Case-Laws Income Tax Mon, 18 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390505