2024 (10) TMI 243

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..... aur, Sr. DR ORDER PER AVDHESH KUMAR MISHRA, AM Common grounds and facts arise in the above captioned appeals of the assessee; therefore, these appeals were heard together and are being disposed off by this common order. 2. Both appeals for the Assessment Year (hereinafter, the 'AY') 2016- 17 filed by the assessee are directed against the order dated 20.12.2023 passed by the Additional/Joint Co .....

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..... e territory of India was only exempted under Section 10(5) of the Act and this exemption could not be claimed by an employee for travel outside India, which had been done in these cases and; therefore, the AO held that the SBI had defaulted in not deducting tax at source (TDS) from such amount claimed by its employees as LFC/LTC. Consequentially, the AO, after holding the appellant/assessee in def .....

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