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2019 (1) TMI 637 - AT - Income TaxTDS u/s 192 - Short deduction of tax U/s 201 and interest u/s 201(1A) - reimbursement made to Officers for foreign travel leg of LTC claim - assessee bank default for short-deduction of TDS on LFC/LTC claim relating to foreign leg of the travel of its employees - eligibility for exemption u/s 10(5) r/w Rule 2B - Held that:- As decided in SBI vs. ACIT(TDS) [2019 (1) TMI 145 - ITAT JAIPUR] the order of the ld CIT(A) is hereby affirmed where he has held the assessee bank to be assessee in default for short-deduction of TDS on LFC/LTC claim relating to foreign leg of the travel of its employees being not eligible for exemption under section 10(5) r/w Rule 2B. The grounds of appeal taken by the assessee are accordingly dismissed.
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