2018 (10) TMI 1820 - HC - Income Tax

TDS u/s 192 - Requirement of deducting tax at source by the assessee as an employer on the payments made to the employees under the heading of uniform allowance - department relied on judgement of Division Bench of this Court in case of Oil and Natural Gas Corporation Ltd vs. Assistant Commissioner of Income Tax (TDS) 2016 (9) TMI 1564 - GUJARAT HIGH COURT and contended that this Court, in case of this very assessee, has taken a decision in favour of the department. In such judgement, the Court came to a specific conclusion that ONGC had not prescribed any uniform for its employees. HELD THAT - Let there be Notice for final disposal returnable on 27.11.2018 to consider following substantial question of law Whether the Income Tax Appellate Tribunal was right in law in confirming the order of the Income Tax Appellate Tribunal deleting the additions made by the Assessing Officer under section 201(1) of the Income Tax Act, 1961, and consequential interest charged by the Assessing Officer in relation to the assessee's payments to its employees under the head of uniform allowance?

Summary

The Gujarat High Court, in a case involving the Oil and Natural Gas Corporation Ltd, considered a specific conclusion regarding the uniform allowance for employees. The Court issued a Notice for final disposal to address the substantial question of law related to the additions made by the Assessing Officer under section 201(1) of the Income Tax Act, 1961, and the interest charged in relation to the uniform allowance for employees.