Company Not Required to Deduct TDS on Employee Electricity Rebates u/s 192; Not Considered a Perquisite.

TDS on salary u/s 192 – Where the assessee-company has no control in granting rebate to its employees in consumption of electricity, the rebate given to the employees cannot be called to be perquisite in the hands of the employees - not liable to TDS on rebate - AT .....

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