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2018 (3) TMI 1851 - ITAT SURATTDS u/s 192 - Uniform allowance - addition made u/s.201 (1) and the interest charged u/s. 201(1A) - allowances u/s. 10(14)(i) - HELD THAT:- AR could not controvert the fact that in the similar facts and circumstances on the similar issue in the case of Baroda division [2013 (2) TMI 303 - ITAT AHMEDABAD] the Tribunal has taken a view that the claim is allowing on the basis of declaration furnished by the employee. Obviously, uniform given to an employee for using the same during his duty hours is presumed to be used for the purpose of employment only and when the view has been taken by the Tribunal on the similar issue in the case of Baroda Division of ONGC then, we are unable to see any reason to take a deviated or different view on the same issue. It is pertinent to note that the ld. DR has vehemently relied on the CBDT Circular No.8/12 dated 05.10.2012 which is pertaining to the LTC allowance and the same is not applicable to the facility of uniform to the employees during duty hours. When a circular of CBDT enabling the assessee for non deduction of tax from the reimbursement of allowances on the basis of utilization certificate of employee then the view which has already taken by the Tribunal in assessee’s own case supports the contention of the assessee that there was no liability for deduction of tax from the payments made to the employees as uniform allowance. Therefore, in our considered opinion, conclusion drawn by the first appellate authority is correct and sustainable and hence, we are unable to see any reason to interfere with the same and consequently we uphold the same. Accordingly, grounds raised by the Revenue are dismissed.
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