SC: TDS to be Deduced from LTC if Foreign Visit is Involved - 07.11.2022

Supreme Court while observing that Leave Travel Concession (LTC) is not for foreign travel has held that amount received by the SBI employees towards their LTC claims is not liable for the exemption under Section 10(5) of Income-Tax Act, as these employees had visited foreign.

Tags : Supreme Court LTC Foreign Visit

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