https://www.taxtmi.com/highlights?id=61444 TDS u/s 192 - Exemption u/s 10(5) - benefit of leave travel concession (LTC) - no claim of exemption could be made, out of the total ticket package spent on overseas travel with part of the journey being within India by the employee. - The bonafide belief pleaded by the appellant assessee is without any legal basis. Considering these aspects, the authorities have rightly held that the assessee as an ‘assessee in default’ - HC en-us Fri, 14 Jan 2022 18:54:34 +0530 Fri, 14 Jan 2022 18:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61444 TDS u/s 192 - Exemption u/s 10(5) - benefit of leave travel concession (LTC) - no claim of exemption could be made, out of the total ticket package spent on overseas travel with part of the journey being within India by the employee. - The bonafide belief pleaded by the appellant assessee is without any legal basis. Considering these aspects, the authorities have rightly held that the assessee as an ‘assessee in default’ - HC Highlights Income Tax Fri, 14 Jan 2022 18:54:34 +0530 https://www.taxtmi.com/highlights?id=61444