TMI Blog2024 (10) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... for travelling within the territory of India was only exempted u/s 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. AO, after holding the appellant/assessee in default d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Commissioner of Income Tax (Appeals), Prayagraj [hereinafter, the JCIT (A) ]. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption 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 default due to failure to deduct tax at source on LFC, raised the consequential demand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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