https://www.taxtmi.com/caselaws?id=300172 The Tribunal dismissed all appeals, affirming that the appellant was in default for not deducting tax at source on Leave Travel Concession (LTC) payments involving foreign travel. The decision was based on the interpretation of Section 10(5) of the Income Tax Act, the non-applicability of res judicata in income tax proceedings, and the appellant's failure to demonstrate bona fide actions regarding tax exemption claims. en-us Fri, 15 Jun 2018 00:00:00 +0530 Fri, 14 Jan 2022 20:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300172 The Tribunal dismissed all appeals, affirming that the appellant was in default for not deducting tax at source on Leave Travel Concession (LTC) payments involving foreign travel. The decision was based on the interpretation of Section 10(5) of the Income Tax Act, the non-applicability of res judicata in income tax proceedings, and the appellant's failure to demonstrate bona fide actions regarding tax exemption claims. Case-Laws Income Tax Fri, 15 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300172