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2016 (5) TMI 693 - HC - Income TaxTDS u/s 192 - per-diem allowance paid to the employees as a part of the salary - ITAT deleted tds liability - Held that:- f any allowance or benefit not being in the nature of perquisite is granted to meet the expenses wholly, necessarily or exclusively incurred in performance of duties, to the extent to which such expenses are actually incurred would fall in the sa id category. It is the case of the assessee that the payment was not made as an allowance on par with the perquisites, but the case of the assessee was that the payment was made to meet the expenses incurred. When the payment is made to meet the expenses incurred and when not taxable under Section 10(14) of the Act merely because the actual expenses were not verified, the character or nature of the payment would not be changed so as to include under Section 17(2) of the Act. On the aspects of verification, the Tribunal has relied upon not only its own decision but has further relied upon the circular issued by the Ministry. No substantial question of law, would arise for consideration, as canvassed - Decided against revenue.
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