State Bank of India v. ACIT
Finin2min Judgment Intelligence is provided for general informational and educational purposes only. It is not legal, tax, accounting, investment or other professional advice and is not a substitute for advice on the user's specific facts. The Finin2min summary, Q&A, reliance profile, fact-match indicators, comparisons and practical takeaways are editorial analysis and are not part of the Court/Tribunal judgment. Before citing, filing, advising or acting on a case, read the complete official judgment/order, verify the cause title, case number, coram, date, applicable statutory text and jurisdiction, and check subsequent appellate history, review/SLP status and later amendments. A similar fact pattern does not guarantee the same outcome. No advocate-client, CA-client or other professional relationship is created by use of this page.
Case in 2 minutes
State Bank of India Vs Assistant Commissioner of Income-tax (Supreme Court) Date- 4th November 2022 Sub-Whether an employer is liable to deduct tax at source on leave travel concession(LTC) paid to its employees and whether when the LTC is claimed by the employee for the shortest route between place of work and home town though it involves travel to a foreign country also, whether the LTC can be claimed as exempt. A three judges CJI bench of Supreme-court was dealing with this issue when an employee took LTC reimbursement for the shortest route between two points in India though his travel included foreign…
Result: Dismissed. The controlling text is the reasoning and operative order in the packaged judgment, not this editorial summary.
Case snapshot
Sections / provisions: 192; 201; 10(5) of Income-tax Act; 1961 and Rule2B of Income-tax Rules 1962
Questions before the Court / Tribunal
- State Bank of India Vs Assistant Commissioner of Income-tax (Supreme Court) Date- 4th November 2022 Sub-Whether an employer is liable to deduct tax at source on leave travel concession(LTC) paid to its employees and whether when the LTC is claimed by the employee for the shortest route between place of work and home town though it involves travel to a foreign country also, whether the LTC can be claimed as exempt. A three judges CJI bench of Supreme-court was dealing with this issue when an employee took LTC reimbursement for the shortest route between two points in India though his travel included foreign…
- What factual, statutory and procedural conditions control the relief?
- How does the operative order apply to the parties and the challenged proceeding?
Material facts and procedural background
1. Leave granted. The appellant (State Bank of India) has
which has dismissed the appeal filed by the appellant and
Tribunal (ITAT) dated 09.07.2019, holding the appellant as Signature Not Verified
an assessee in default for the Assessment Year (AY) 2013- SNEHA DAS Date: 2022.11.05 12:29:35 IST Reason:
whether the appellant was in default for not deducting tax
Appellant / assessee submissions
The packaged judgment does not separately label the appellant's submissions in an independently extractable passage. No contention is inferred; read the full order.
Revenue / respondent submissions
The packaged judgment does not separately label the respondent's submissions in an independently extractable passage. No contention is inferred; read the full order.
Court / Tribunal analysis and reasoning
The reasoning is integrated into the packaged record. Read it with the facts, statutory text and operative directions; this editorial article does not invent missing reasons.
Operative decision and relief
The result is recorded as Dismissed. The exact relief and qualifications are controlled by the final operative paragraphs of the packaged judgment.
Official source and later-history control
Primary record: OFFICIAL_PRIMARY_VERIFIED_AND_PACKAGED
Later-history status: REVIEW_CURATIVE_DOCKET_CHECK_PENDING
Supreme Court review and curative docket closure has not yet been evidenced.
Release decision: Official primary closed; publication is permitted with ongoing subsequent-history surveillance. Checked 2026-08-11; page is published as index,follow with reliance disclosure.
Ratio and legal principle
- The packaged judgment addresses State Bank of India Vs Assistant Commissioner of Income-tax (Supreme Court) Date- 4th November 2022 Sub-Whether an employer is liable to deduct tax at source on leave travel concession(LTC) paid to its employees and whether when the LTC is claimed by the employee for the shortest route between place of work and home town though it involves travel to a foreign country also, whether the LTC can be claimed as exempt. A three judges CJI bench of Supreme-court was dealing with this issue when an employee took LTC reimbursement for the shortest route between two points in India though his travel included foreign…. The precise proposition must be read with the Court/Tribunal's reasoning and operative directions.
- Reliance depends on matching the statutory version, jurisdiction, procedural stage and material evidence recorded in the judgment.
Why this judgment matters
This decision is relevant to practitioners and affected parties dealing with state bank of india vs assistant commissioner of income-tax (supreme court) date- 4th november 2022 sub-whether an employer is liable to deduct tax at source on leave travel concession(ltc) paid to its employees and whether when the ltc is claimed by the employee for the shortest route between place of work and home town though it involves travel to a foreign country also, whether the ltc can be claimed as exempt. a three judges cji bench of supreme-court was dealing with this issue when an employee took ltc reimbursement for the shortest route between two points in india though his travel included foreign… Its value lies in showing how the adjudicating forum connected the applicable rule to the proved facts and procedural posture.
Practitioner action points
- Match the statutory version, jurisdiction, procedural stage and decisive evidence before relying on the result.
- Verify current appellate, review and SLP history and any later amendment or controlling authority.
- Attach the complete judgment to the working paper or filing and cite the paragraph/page supporting the proposition.
Can I rely on this judgment?
| Authority level | Supreme Court |
|---|---|
| Source integrity | Sanitized mirror generated from the verified official Supreme Court PDF |
| Repository release | PUBLISH_READY |
| Reliance rule | Verify current history and cite the judgment's narrow proposition, not the editorial headnote. |
Does this case match your facts?
Stronger match when
- The same primary issue is raised.
- The same statutory version and jurisdiction apply.
- The procedural stage and burden of proof are comparable.
- The material documentary record is substantially similar.
Weaker / distinguishable when
- A later higher-court ruling changes the position.
- The statutory provision or relevant period differs.
- The evidence or procedural chronology is materially different.
- A defect decisive here was cured in the user's case.
Questions this judgment answers
What was the main dispute in State Bank of India v. ACIT?
State Bank of India Vs Assistant Commissioner of Income-tax (Supreme Court) Date- 4th November 2022 Sub-Whether an employer is liable to deduct tax at source on leave travel concession(LTC) paid to its employees and whether when the LTC is claimed by the employee for the shortest route between place of work and home town though it involves travel to a foreign country also, whether the LTC can be claimed as exempt. A three judges CJI bench of Supreme-court was dealing with this issue when an employee took LTC reimbursement for the shortest route between two points in India though his travel included foreign…
Which facts matter most?
1. Leave granted. The appellant (State Bank of India) has
What did the Supreme Court decide?
Dismissed
What legal principle can be taken from the judgment?
The packaged judgment addresses State Bank of India Vs Assistant Commissioner of Income-tax (Supreme Court) Date- 4th November 2022 Sub-Whether an employer is liable to deduct tax at source on leave travel concession(LTC) paid to its employees and whether when the LTC is claimed by the employee for the shortest route between place of work and home town though it involves travel to a foreign country also, whether the LTC can be claimed as exempt. A three judges CJI bench of Supreme-court was dealing with this issue when an employee took LTC reimbursement for the shortest route between two points in India though his travel included foreign…. The precise proposition must be read with the Court/Tribunal's reasoning and operative directions. Reliance depends on matching the statutory version, jurisdiction, procedural stage and material evidence recorded in the judgment.
Which provisions should be checked?
192, 201, 10(5) of Income-tax Act, 1961 and Rule2B of Income-tax Rules 1962
When is the case most useful?
When the user's facts raise the same issue - State Bank of India Vs Assistant Commissioner of Income-tax (Supreme Court) Date- 4th November 2022 Sub-Whether an employer is liable to deduct tax at source on leave travel concession(LTC) paid to its employees and whether when the LTC is claimed by the employee for the shortest route between place of work and home town though it involves travel to a foreign country also, whether the LTC can be claimed as exempt. A three judges CJI bench of Supreme-court was dealing with this issue when an employee took LTC reimbursement for the shortest route between two points in India though his travel included foreign… - at a comparable procedural stage and under the same statutory version.
What could distinguish the case?
Different evidence, jurisdiction, statutory period, procedural chronology, or later controlling authority can materially change the result.
Can it be cited without another current-law check?
No. Read the packaged judgment and verify current appellate/review/SLP history, statutory amendments and jurisdiction before citation or advice.
Section / provision impact
- 192 - apply the exact version considered in the judgment.
- 201 - apply the exact version considered in the judgment.
- 10(5) of Income-tax Act - apply the exact version considered in the judgment.
- 1961 and Rule2B of Income-tax Rules 1962 - apply the exact version considered in the judgment.
Case network
Similar issue / useful comparison
- Pr. CIT v. Tata Power Company Ltd. - Bombay High Court
- Merchant Association v. ITO - ITAT Pune
- M D Sons & Ors. v. ITO (Special Bench) - ITAT Bangalore Special Bench
Different outcome / possible distinction
- CIT(E) v. Hyderabad Cricket Association - Operative order controls
- N. K. Gems v. ITO - Allowed
Related Finin2min resources
Full judgment and source control
Read / download packaged judgment record
Source class: SANITIZED_OFFICIAL_PRIMARY_JUDGMENT_COPY · Repository status: PUBLISH_READY
Finin2min Judgment Intelligence is provided for general informational and educational purposes only. It is not legal, tax, accounting, investment or other professional advice and is not a substitute for advice on the user's specific facts. The Finin2min summary, Q&A, reliance profile, fact-match indicators, comparisons and practical takeaways are editorial analysis and are not part of the Court/Tribunal judgment. Before citing, filing, advising or acting on a case, read the complete official judgment/order, verify the cause title, case number, coram, date, applicable statutory text and jurisdiction, and check subsequent appellate history, review/SLP status and later amendments. A similar fact pattern does not guarantee the same outcome. No advocate-client, CA-client or other professional relationship is created by use of this page.