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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