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Commissioner of Income Tax Versus M/s Air France

2015 (11) TMI 1212 - DELHI HIGH COURT

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 un .....

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ciding the issue in favour of the Assessee, thereby deleting the addition made by the AO. - Decided in favour of assessee. - ITA No. 223/2003 - Dated:- 16-11-2015 - S. Muralidhar And Vibhu Bakhru, JJ. For the Petitioner : Mr. P. Roy Choudhary with Mr .....

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e 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 .....

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tax at source?" 3. The brief facts are that during the course of the assessment proceedings, the Assessing Officer ('AO') observed that the employees of the Assessee have been given free/concessional tickets. The AO treated the free/con .....

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he other airlines and, therefore, could not be considered as a benefit derived by the employee from the Assessee. The AO did not agree and added the above sum of TDS to the Assessee's income. 4. Against the above order, the Assessee went in appea .....

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