9911796707
TMI Blog2019 (10) TMI 1570X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the order dated 15.02.2017 passed by the Commissioner of Income Tax (Appeals)-, Valsad [hereinafter referred to as the "CIT(A)"] relevant to the A.Y. 2012-13. 2. The assessee has raised the following grounds: - "1 On the facts and in circumstances of the case and in law, Ld. Assessing Officer has erred in adding Leave travel concession of Rs.2,10,518/- by not allowing exemption under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to mention that relevant documents in this regards is already available on record and no additional evidence is required to be admitted. 4. The brief facts of the case are that the assessee filed his return of income on 13.06.2012 declaring total income to the tune of Rs.9,29,500/-. Thereafter, an information was received from the ITO(TDS), Valsad regarding wrong claim of Leave Travel Allowance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... According to the provisions of Sections 10(5) of the I.T. Act, the LTC/LFC was exempt only in respect of journey performed within India. A show-cause notice was issued and after the reply of notice, the claim of the assessee in connection with the Travelling out of India was declined and added to the income of the assessee. Feeling aggrieved, the assessee filed an appeal before the CIT(A) who dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecided in favour of the revenue against the assessee being not pressed. ISSUE No. 2 7. We have heard the argument advanced by the Ld. Representative of the parties and perused the record. Under this issue the assessee has claimed the TDS credit which has been deducted by revenue from employer of the Assessee i,e State Bank of India by virtue of order dated 05.01.2015. Copy of order dated 05.01. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yer. Since the interest has been charged from employer therefore no interest is not liable to be charged against the assessee. In this regard, we also find support of law settled in the case of Ian Morris Vs. ACIT (2016) 76 taxmann.com 271 (SC). Accordingly, the interest is not liable to be charged from the assessee and this issue is also decided in favour assessee against the revenue. 8. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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