Up to what limit the LTA is exempted under IT?

Hi Arun
Could you please refer any reference no. of the Supreme Court for case relating to Larsen & Toubro and ITI regarding LTA proof of Travel.

Thanks Harsha
As I understand the question was " upto what limit Leave Travel Allowance is exempt from Income Tax" and answer is actual expense paid by a person on travel tickets and fulfilling other criteria and eligibility.
There is no LIMITATION on amount a company can pay its employee under Leave Travel Concession. However , amount paid to a person exceeding the actual expense is taxable in the hand of person .

Dear Sir,
For LTA and PF deductions - No limit is fixed because in IT there is a total savings limit.
D.Gurumurthy
LL.HR.IR Consultant,
Hyderabad.

Please see the following link:
Employer has to rely on employees, if he wants to employ people and run the business - this is equally applicable for TDS matters- employer can rely on declarations of employees about reimbursements.
This has details of L&T case.
Thanks.
-Arun Talwar

Hello everyone,
if i get 12000/- gross salary then i am eligible for LTA or not.........