Taxability of LTA

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what will be the tax treatment of LTA, if somebody is claiming the same in the year 2009-10 for the year 2007-08. will it be correct to add the same with the income for the year 2009-10 to compute total tax liability for the year 2009-10? How the blocks will be calculated if the same has been claimed against the leave and travel expenses of the actual year?

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