https://www.taxtmi.com/highlights?id=100841 Leave Fare Concession claims involving a foreign travel leg are treated as outside the exemption, so employers must deduct tax at source on such payments. The text notes that the Tribunal relied on a Supreme Court ruling that LTC/LFC exemption is not available where the employee's journey includes foreign travel, and found an earlier co-ordinate Bench view based on interim High Court protection inapplicable because no such protecting order existed for the assessee. On that basis, non-deduction was treated as default, and consequential interest was sustained. en-us Wed, 17 Jun 2026 08:21:13 +0530 Wed, 17 Jun 2026 08:21:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100841 Leave Fare Concession claims involving a foreign travel leg are treated as outside the exemption, so employers must deduct tax at source on such payments. The text notes that the Tribunal relied on a Supreme Court ruling that LTC/LFC exemption is not available where the employee's journey includes foreign travel, and found an earlier co-ordinate Bench view based on interim High Court protection inapplicable because no such protecting order existed for the assessee. On that basis, non-deduction was treated as default, and consequential interest was sustained. Highlights Income Tax Wed, 17 Jun 2026 08:21:13 +0530 https://www.taxtmi.com/highlights?id=100841