Dubai -- lta exemption

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com )   (3468 Points)

16 February 2013  

Friends

If an employee travels out of India on holiday, he/she is not entitled to LTA exemption under section 10(5) read with Rule 2B.

An employee of ours went to Dubai on holiday. He flew to Mumbai and then boarded another flight from Mumbai to Dubai.He contends that air fare from Kolkata to Mumbai is eligible for LTA exemption.

What should be our stand.

Regards,