Tax Exemption Denied for Foreign Travel Expenses u/s 10(5) for Leave Travel Concession Claims.

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....Exempt u/s. 10(5) - Non-deduction of tax (TDS) on LTC/LFC in the cases where employees have travelled abroad - the claim of the assessee for exemption is without legal basis and assessee has failed to prove that how such foreign travel expenses would come within ambit of section 10(5)....