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2015 (11) TMI 1212 - HC - Income TaxShort deduction of TDS - TDS on perquisite - free Inter Airline tickets provided to the employees of the Assessee airline by other airlines in view of arrangements between the airlines - ITAT deleted the addition - Held that:- The Revenue has been unable to explain how the free inter-airline tickets provided to the employees of the Assessee by some other airlines can be a perquisite provided by the Assessee. In the circumstances, the Court finds that no error has been committed by the ITAT in deciding the issue in favour of the Assessee, thereby deleting the addition made by the AO. - Decided in favour of assessee.
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