STATE BANK OF INDIA, POOVAR BRANCH,TRIVANDRUM vs. COMMISSIONER OF INCOME TAX , INCOME TAX CIRCLE TDS, TRIVANDRUM
In the result, the appeal filed by the assessee is dismissed
ITA 274/COCH/2024[2016-17]Status: DisposedITAT Cochin09 Dec 2024AY 2016-17
Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav
For Appellant: Sri.A.Kumar, AdvocateFor Respondent: Smt.Leena Lal, Senior AR
Section 10(5)Section 201Section 201(1)
held that the moment an employee undertake travel in foreign land then such a journey / travel is not covered by the provisions of section 10(5) of the Act.
3. Aggrieved with the order of the AO, the assessee preferred an appeal before the CIT(A) and inter alia contended
