9911796707
TMI Blog2020 (1) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 route. The amounts received by the employees of the appellant-assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proviso to Section 201(1) - No substantial question of law - ITA 5/2020 - - - Dated:- 13-1-2020 - MR. VIPIN SANGHI AND MR. SANJEEV NARULA JJ. Appellant Through: Mr. Sanjeev Sagar, Standing Counsel with Ms. Nazia Parveen, Advocate. Respondent Through: Mr. Zoheb Hussain, Senior Standing Counsel with Ms. Zehra Khan and Ms. Nancy Jain, Advocates. O R D E R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was not liable to deduct tax at source in respect of the payments made by it, to its employees, against Leave Travel Concession (hereinafter referred to as LTC ) claims, which did not fall within the parameters within which such claims are to be allowed. The Tribunal has also rejected the submission of the appellant that since the appellant had provided PAN details of the employees, the Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant had deducted tax at source while making payment of the LTC claims to its employees, in respect of that leg of the journey undertaken by the employee which did not fall within the scheme for grant of LTC. The employees of the appellant had undertaken journeys to the designated places in India via foreign countries. The instances of such travel are tabulated in the tabulation placed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding that the appellant was an assessee in default, in our view, is completely justified. The Tribunal was also correct in its view that it was the primary obligation of the appellant being the deductor, to establish that the recipients had disclosed the amounts received by them towards LTC claims as part of their taxable income and paid tax thereon. The appellant has been afforded the opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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