https://www.taxtmi.com/caselaws?id=471837 Foreign-leg LTC/LFC reimbursements fall outside the income-tax exemption for travel within India. Employers settling such claims possess the relevant travel particulars and must estimate taxable income and deduct tax at source; failure to do so may trigger assessee-in-default liability and interest. Separately, the statutory limitation for orders treating a deductor as an assessee in default depends, where relevant, on filing of TDS statements. Additional evidence establishing those filings may be admitted under the Tribunal Rules when material to an unadjudicated limitation ground, requiring fresh first-appellate determination for the relevant assessment years. en-us Tue, 25 Mar 2025 00:00:00 +0530 Sat, 19 Sep 2026 14:01:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471837 Foreign-leg LTC/LFC reimbursements fall outside the income-tax exemption for travel within India. Employers settling such claims possess the relevant travel particulars and must estimate taxable income and deduct tax at source; failure to do so may trigger assessee-in-default liability and interest. Separately, the statutory limitation for orders treating a deductor as an assessee in default depends, where relevant, on filing of TDS statements. Additional evidence establishing those filings may be admitted under the Tribunal Rules when material to an unadjudicated limitation ground, requiring fresh first-appellate determination for the relevant assessment years. Case-Laws Income Tax Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471837