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2021 (9) TMI 114 - AT - Income TaxDisallowance of leave travel concession u/s 10(5) - LTC amount spent on traveling in India - as per DR no exemption is available for the amount spent on foreign travel journey out of LTC, and therefore, there is no merit in the claim of the assessee - HELD THAT:- As assessee drew our attention to a certificate from the State Bank of India wherein the Bank has given bifurcation of total amount of LTC given to the assessee as towards foreign travel, and towards domestic travelling. This detail was not with the assessee at the time of assessment, and could not be furnished when called for. Since, the same is now made available to the assessee by the Bank, the same is sought to be taken on record as additional evidence, and based on which, the claim of the assessee is to be allowed - since this detail was not made available to the AO at the time of assessment, and the AO has no occasion to consider the same, therefore in the interest of justice, we restore the issue back to the file of the AO to consider allowability or otherwise of claim - Appeal of the assessee is allowed for statistical purpose.
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