2020 (1) TMI 628

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..... Zoheb Hussain, Senior Standing Counsel with Ms. Zehra Khan and Ms. Nancy Jain, Advocates. O R D E R C.M. No. 852/2020 (exemption) 1. Exemption allowed, subject to all just exceptions. 2. The application stands disposed of. C.M. No.854/2020 (delay) 3. By this application the applicant seeks condonation of delay of 30 days in re-filing the application. For the reasons stated in t....

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....ed PAN details of the employees, the Assessing Officer (hereinafter referred to as "AO") should proceed against the employees in case they have not disclosed the amounts received by them as their taxable income and have not paid tax thereon. The Tribunal has held that to claim the benefit of the proviso Section 201(1) of the Income Tax Act ("the Act"), it was for the appellant, being the employer ....

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....ated in the tabulation placed on record which shows that travel was undertaken to Port Blair via Malaysia, Singapore, Port Blair via Bangkok, Malaysia, Rameswaram via Mauritius, Madurai via Dubai, Thailand, Port Blair via Europe etc. 8. Obviously, such journeys did not qualify towards LTC claim, since under the LTC scheme, the journeys have to be undertaken within India and by the shortest rout....