TDS shall be deducted on LTC when the trips made to foreign countries: Supreme Court

State Bank of India Vs ACIT (Supreme Court of India)

Conclusion: Supreme Court dismissed the appeals and have upheld the contentions of the Revenue that TDS shall be deducted by the appellant of its employees while releasing payments to its employees for the Leave Travel Concession (LTC), when the trip has been made to the foreign countries.

Facts: In the said case, the appellant has challenged the judgement dated 13.01.2020 passed by a Divis

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