https://www.taxtmi.com/caselaws?id=796682 Leave travel concession exemption under Section 10(5) is confined to travel within India and does not cover journeys involving a foreign leg, even where the domestic origin and destination are in India or reimbursement is limited to the shortest domestic route. An employer settling such claims with complete travel details must estimate employees' taxable income and deduct tax at source under Section 192(1). Pending proceedings concerning internal circulars do not alter this position, although recovery directions remain subject to the final outcome of related Supreme Court proceedings. en-us Mon, 03 Aug 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796682 Leave travel concession exemption under Section 10(5) is confined to travel within India and does not cover journeys involving a foreign leg, even where the domestic origin and destination are in India or reimbursement is limited to the shortest domestic route. An employer settling such claims with complete travel details must estimate employees' taxable income and deduct tax at source under Section 192(1). Pending proceedings concerning internal circulars do not alter this position, although recovery directions remain subject to the final outcome of related Supreme Court proceedings. Case-Laws Income Tax Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796682