https://www.taxtmi.com/caselaws?id=424736 Rule 44 of the State Bank of India Officers Service Rules, 1992 limited LTC to travel within India, so the overseas-travel component introduced only by administrative circulars had no statutory force and could be withdrawn by policy. The withdrawal did not affect any enforceable service right because it removed only an extra concession outside the service rules, not the statutory LTC entitlement. In the absence of any binding bipartite settlement or express agreement, the facility remained administratively revocable. Prior notice was not mandatory because no protected right was taken away and no legal prejudice from the withdrawal was shown. en-us Fri, 24 Jun 2022 00:00:00 +0530 Mon, 06 Jul 2026 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424736 Rule 44 of the State Bank of India Officers Service Rules, 1992 limited LTC to travel within India, so the overseas-travel component introduced only by administrative circulars had no statutory force and could be withdrawn by policy. The withdrawal did not affect any enforceable service right because it removed only an extra concession outside the service rules, not the statutory LTC entitlement. In the absence of any binding bipartite settlement or express agreement, the facility remained administratively revocable. Prior notice was not mandatory because no protected right was taken away and no legal prejudice from the withdrawal was shown. Case-Laws Income Tax Fri, 24 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424736