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2016 (1) TMI 526 - AT - Income TaxNon deducting tax at source on uniform reimbursements to its employees - Salary u/s. 17(1)(IV) liable for TDS deduction - whether uniform allowance to be exempt u/s. 10(14)(I) r.w.r. 2BB? - Held that:- The assessee's arguments are not liable to be accepted. It transpires from the stated circular no. 23/2010 issued on 29th March, 2010 prescribing uniform of its employees that what is prescribed is only dress of its employees i.e. shirts, trousowers, ties, belts for gents and salwar kameez etc for lady employees without any particular shade or texture thereof. We are of the view that the same is only a general instruction much less than the dictionary meaning of "uniform" as quoted by the lower authorities. This general prescription does not even satisfy the meaning of the word "uniform" in common parlance i.e. of that same kind or type. We further notice that the Assessing Officer in his order quotes similar plea rejected in preceding assessment year as well which stood upheld up to lower appellate stage. The assessee's arguments do not dispel the same. We hold accordingly that its arguments herein above have to be rejected on merits as well consistency. We affirm the lower appellate order in all for cases. - Decided against assessee.
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