Dubai -- lta exemption

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Dipjyoti Majumdar

CA in service & CS. dipmaj@

3484 Points Joined June 2011

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,

Replies (1)

CA Ankit Totla

Practicing Chartered Accountant

469 Points Joined January 2010

if there is no direct flight from kolkatta to dubai and travelling via mumbai is the shortest route then the same would be eligible for LTA exemption..!!