Assessee-employer had made payment towards reimbursement of amount under leave travel concession scheme to employees for their circuitous tour.  Assessing  held  that benefit of exemption under section 10(5) would be available only in case of proceeding on leave to any place in India and not for international travel.  Assessing Officer denied benefit of section 10(5) and held assessee as assesses-in-default within meaning of section 201(1)/(1A) for non-deduction of tax on such reimbursement made to its employees. Held that order under section 201(1)/(1A) was passed after limitation period of two years Section 201(3) as amended by Finance Act (No. 2) of 2014 providing that order under section 201(1) could be passed against assessee-in-default for failure to deduct TDS even after expiry of two years from end of financial year in which payment is made shall not be applicable retrospectively. Therefore order passed beyond limitation period of two years was without jurisdiction.  (AY. 2011-12)