https://www.taxtmi.com/caselaws?id=309582 The Tribunal partially allowed the appeal filed by the assessee. The addition of Leave Travel Concession was upheld, disallowing exemption under section 10(5) of the Act. However, the disallowance of TDS credit deposited by the employer was reversed, directing the Assessing Officer to credit the TDS amount to the assessee. The Tribunal also ruled against levying interest under sections 234B & 234C of the Act, citing the employer's default in deducting TDS. The delay in filing the appeal was condoned, and the decision was in favor of the assessee. en-us Fri, 04 Oct 2019 00:00:00 +0530 Mon, 11 Sep 2023 22:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309582 The Tribunal partially allowed the appeal filed by the assessee. The addition of Leave Travel Concession was upheld, disallowing exemption under section 10(5) of the Act. However, the disallowance of TDS credit deposited by the employer was reversed, directing the Assessing Officer to credit the TDS amount to the assessee. The Tribunal also ruled against levying interest under sections 234B & 234C of the Act, citing the employer's default in deducting TDS. The delay in filing the appeal was condoned, and the decision was in favor of the assessee. Case-Laws Income Tax Fri, 04 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309582