https://www.taxtmi.com/caselaws?id=776103 LTC/LFC reimbursement for foreign travel was held outside the section 10(5) exemption because the allowance applies only to travel wholly within India, from one place in India to another. As the foreign travel reimbursement remained taxable in the employee's hands, tax deduction at source was required and failure to deduct attracted default consequences. On the facts, the absence of any operative stay for the relevant periods and the assessee's non-deduction and non-recovery from employees justified treatment as an assessee in default, with interest sustained under sections 201(1) and 201(1A). en-us Fri, 27 Jun 2025 00:00:00 +0530 Tue, 05 Aug 2025 07:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776103 LTC/LFC reimbursement for foreign travel was held outside the section 10(5) exemption because the allowance applies only to travel wholly within India, from one place in India to another. As the foreign travel reimbursement remained taxable in the employee's hands, tax deduction at source was required and failure to deduct attracted default consequences. On the facts, the absence of any operative stay for the relevant periods and the assessee's non-deduction and non-recovery from employees justified treatment as an assessee in default, with interest sustained under sections 201(1) and 201(1A). Case-Laws Income Tax Fri, 27 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776103