https://www.taxtmi.com/caselaws?id=57621 The Appellate Tribunal ITAT Bangalore dismissed the appeal and upheld the assessee's claim for leave travel concession exemption. The judgment clarified that for non-Government servants, there is no restriction on the leave travel concession received in subsequent blocks of four years exceeding what was received in the first block. The Tribunal emphasized that imposing stricter conditions than those for Government servants would require disregarding the rule. The revenue's arguments against the assessee's claim were found unsupported, leading to the allowance of the claim for leave travel concession exemption under Section 10(5)(ii) of the Income-tax Act, 1961. en-us Fri, 09 Aug 1985 00:00:00 +0530 Sat, 11 Dec 2010 11:49:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57621 The Appellate Tribunal ITAT Bangalore dismissed the appeal and upheld the assessee's claim for leave travel concession exemption. The judgment clarified that for non-Government servants, there is no restriction on the leave travel concession received in subsequent blocks of four years exceeding what was received in the first block. The Tribunal emphasized that imposing stricter conditions than those for Government servants would require disregarding the rule. The revenue's arguments against the assessee's claim were found unsupported, leading to the allowance of the claim for leave travel concession exemption under Section 10(5)(ii) of the Income-tax Act, 1961. Case-Laws Income Tax Fri, 09 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57621