Case Law Details
Shri Rajeshkumar Navnitlal Dani Vs ITO (ITAT Ahmedabad)
Provision of sec. 10(5) of the Act only that reimbursement of travel concession or assistance to an employee is exempted which was incurred for travel of the individual employee or his family members to any place in India and nowhere in this clause it had been stated that even if the employee travel to foreign countries, exemption would be limited to the expenditure incurred to the last destination in India.
On perusal of this section we are of the view that the said sub-section provides that where an individual had received travel concession or assistance from his employer for proceeding on leave to any place in India, both for himself and his family, then such concession received by the employee is not taxable in the hands of the employee. Similar exemption is allowed to an employee proceeding to any place in India after retirement of service or after the termination of his service. The provisions of the Act are in relation to the travel concession/assistance given for proceeding on leave to any place in India and the said concession is thus exempt only where the employee has utilized the travel concession for travel with in India.
FULL TEXT OF THE ITAT JUDGEMENT
All the above four appeals are filed by different assesses against the order of Ld. CIT(A), Vadodara-4 on identical issues and similar facts, therefore, for the sake of convenience all these three grounds of appeals are adjudicated together by this common order. Since the identical issues are involved on similar facts in all these appeal, therefore, for adjudicating these appeals we take ITA No. 2290/Ahd/2017 in the case of Shri Rajeshkumar Navnitlal Dani as a lead case and our finding of this case to be applied to the remaining three cases.
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