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2015 (11) TMI 1212 - DELHI HIGH COURT

2015 (11) TMI 1212 - DELHI HIGH COURT - [2016] 384 ITR 142 - Short 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 C .....

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er dated 9th September 2002 passed by the Income Tax Appellate Tribunal ('ITAT') in TDS No. 2/Del/95 for the financial year 1992-93. 2. By an order dated 12th October 2004 the Court admitted the appeal and framed the following question for consideration: "Whether the Income-Tax Appellate Tribunal was right in law in holding that free Inter Airline tickets provided to the employees of the Assessee airline by other airlines in view of arrangements between the airlines is not a perquis .....

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