2018 (11) TMI 1661

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..... Section 10(5) of the Act, travel by the employees would only have to be within India, without appreciating that the said provision does not prohibit travel outside India but only limits the exemption available to the employees under the said provision to reimbursements for travel within India? ii. Whether the Tribunal was justified in holding that the Appellants were assessees-in-default under .....

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..... g that the said provision does not prohibit travel outside India but only limits the exemption available to the employees under the said provision to reimbursements for travel within India? ii. Whether the Tribunal was justified in holding that the Appellants were assessees-in-default under Section 201 of the Act for short deduction of taxes at source under Section 192 of the Act, when th .....

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