https://www.taxtmi.com/caselaws?id=797684 Foreign leave travel concession is not exempt from salary taxation and must be included in taxable salary for tax deduction at source. An employer's statutory deduction obligation remains distinct from recovery of tax from employees; judicial restraint on employee recovery does not itself remove that obligation, particularly where no restraint operates. Failure to deduct tax may result in treatment as an assessee in default. Interest for non-deduction is consequential and mandatory, although its computation or recovery may be reconsidered for periods covered by judicial stay or where employees have discharged their tax liability through self-assessment tax. en-us Wed, 19 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797684 Foreign leave travel concession is not exempt from salary taxation and must be included in taxable salary for tax deduction at source. An employer's statutory deduction obligation remains distinct from recovery of tax from employees; judicial restraint on employee recovery does not itself remove that obligation, particularly where no restraint operates. Failure to deduct tax may result in treatment as an assessee in default. Interest for non-deduction is consequential and mandatory, although its computation or recovery may be reconsidered for periods covered by judicial stay or where employees have discharged their tax liability through self-assessment tax. Case-Laws Income Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797684