Bank Challenges TDS Deduction on Foreign Travel Reimbursements u/s 192 and Exemption Section 10(5.

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....Non-deduction of TDS u/s 192 - exemption u/s 10(5) - benefit of leave travel concession granted by the assessee bank to its employees - assessee was under obligation to deduct TDS on the reimbursement of expenditure incurred by the assessee on foreign travel. - AT....