https://www.taxtmi.com/caselaws?id=793948 Leave travel concession exemption under section 10(5) read with Rule 2B applies only to travel from one place in India to another by the shortest route, and it does not extend to journeys involving a foreign leg. On the facts, no binding interim judicial protection excused the employer from deducting tax during the relevant period, so the statutory duty under section 192 continued to apply. Failure to deduct tax therefore attracted treatment as an assessee in default under section 201(1), with interest under section 201(1A) following as a consequential liability. The ITAT upheld the demand arising from non-deduction on the impugned LFC payments. en-us Wed, 24 Jun 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793948 Leave travel concession exemption under section 10(5) read with Rule 2B applies only to travel from one place in India to another by the shortest route, and it does not extend to journeys involving a foreign leg. On the facts, no binding interim judicial protection excused the employer from deducting tax during the relevant period, so the statutory duty under section 192 continued to apply. Failure to deduct tax therefore attracted treatment as an assessee in default under section 201(1), with interest under section 201(1A) following as a consequential liability. The ITAT upheld the demand arising from non-deduction on the impugned LFC payments. Case-Laws Income Tax Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793948