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TMI Blog2020 (1) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... Lucknow in the case of State Bank of India V. DCIT [ 2016 (3) TMI 282 - ITAT LUCKNOW] We consider that assessee is not entitled for exemption u/s. 10(5) of the act, therefore, we do not find any merit in the appeal of the assessee. We observed that 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) of the act. After taking into consideration the above judicial views and detailed finding of ld. CIT(A), we are of the view that the decision of ld. CIT(A) is justified and no interference is required. Therefore, the appeal of the assessee is dismissed. - ITA No. 2454/Ahd/2017 (Assessment Year 2013-14) - - - Dated:- 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SI. No Payment Date Name Place of Visit outside India Amount 1 26/05/2012 S. K. Singh Dubail 252240.00 2 02/06/2012 P. M. Patel Singapore 392128.00 3 20/08/2012 Arvind Gupta London, Switzerland ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contentions and perused the material on record. The CIT(A) has upheld that order passed by the ITO, TDS u/s. 201(1) and 201(1A) of non-deduction of tax on the ground that assessee was not exempt from the tax under the provision of section 10(5) of the act in respect of LFC/LTA travelled overseas to the destination in India. The assessee was of the view that in case an employee travelled outside India during the course of his visit to a place in India reimbursement is made to him for his entire journey by circuitous route provided by the reimbursement made to him is limited to the actual fare/hire charges for the entire journey or the cost of fare to his home town/designated place, by the shortest route, by the entitled class whichever is lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [(5) in the case of an individual, the value of any travel concession or assistance received by, or due to, him,- (a) from his employer for himself and his family, in connection with his proceeding on leave to any place in India ; (b) from his employer or former employer for himself and his family, in connection with his proceeding to any place in India after retirement from service or after the termination of his service, subject to such conditions as may be prescribed (including conditions as to number of journeys and the amount which shall be exempt per head) having regard to the travel concession or assistance granted to the employees of the Central Government: 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court has permitted the bankers not to deduct TDS on or after 16.2.2015 on the amount paid/reimbursed to the employees of the bank in respect of LTC/HTC availed where the employee has visited a foreign city/country, irrespective of the fact whether the LFC bills were submitted and paid prior to 16.2.2015; meaning thereby this Circular was passed consequent to the interim order of the Hon'ble Madras High Court. But in the present case, the journey was undertaken in the year 2012 and the bills were settled during that year; meaning thereby at the relevant point of time when the bills were settled, there was no order of the Hon'ble Madras High Court and the assessee was under obligation to deduct TDS on the reimbursement of expend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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