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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

TDS u/s 192 - obligation of the assessee to deduct tax at source ...


Assessing Officer's Order Quashed: No Tax Deduction Needed on Medical Reimbursements u/s 192, Says Commissioner.

September 11, 2013

Case Laws     Income Tax     AT

TDS u/s 192 - obligation of the assessee to deduct tax at source on medical reimbursement - The assessee is not benefited by allowing employees to claim exemption. The order passed by the AO under section 201(1) & 201(1A) is therefore bad in law and rightly quashed by the CIT(A) - AT

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