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TMI Blog2016 (1) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... e is only a general instruction much less than the dictionary meaning of "uniform" as quoted by the lower authorities. This general prescription does not even satisfy the meaning of the word "uniform" in common parlance i.e. of that same kind or type. We further notice that the Assessing Officer in his order quotes similar plea rejected in preceding assessment year as well which stood upheld up to lower appellate stage. The assessee's arguments do not dispel the same. We hold accordingly that its arguments herein above have to be rejected on merits as well consistency. We affirm the lower appellate order in all for cases. - Decided against assessee. - ITA Nos.155, 159, 287 & 332/Ahd/2012 - - - Dated:- 4-9-2015 - PRAMOD KUMAR, AM AND S S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest u/s. 201(1A) which was raised by the ACIT (TDS), Baroda, in respect of uniform reimbursements. 4. Without prejudice, the learned CIT (Appeals) has erred in law and in facts and circumstances of the case in upholding the ACIT (TDS), Baroda's action in raisin; demand for tax on uniform reimbursements and interest thereon ignoring the fact that the demand so raised by the ACIT (TDS), Baroda, included demand in respect of those employees from whom tax had already been deducted by the appellant itself. 3. This batch of four appeals arises from a survey conducted by the department as assessee's premises in Baroda and Ankleshwar in financial year 2008-09. It was noticed that substantial amounts in terms of money had bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in every office, any dress worn by the employees' would qualify as 'uniform'. Appellant has not commented on the fact that prescribed uniform was done away in ONGC way back in 1995. There is no doubt that there was no 'uniform' prescribed in ONGC during the period under consideration and this fact was well within the knowledge of appellant. Conclusion drawn by the ACIT(TDS) that additional salary in the garb of 'uniform allowance' was being paid is therefore, on sound footing. Since the payment in question was not towards purchase or maintenance of 'uniform', it cannot be covered under Rule 2BB(1)(f) read with section 10(14)(i). Appellant's contention that tax at source was not deducted from payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the assessee filed Miscellaneous Petitions bearing No. 184- 187/Ahd/2014 pleading that the company had in fact prescribed for uniform qua its employees while on duty. Relevant circular issued from time to time were also placed on record. It transpires that another co-ordinate bench accepted this recalling prayer and re-fixed these appeals for hearing. In this backdrop of facts, these appeals have come for hearing before us. 6. The assessee refers its relevant circular placed on record by way of additional evidence to buttress its plea that it had been prescribing uniforms from time to time. It takes us to relevant circular no. 23/2010 issued on 29th March, 2010 prescribing uniform of its employees as under:- OIL AND NATURAL GAS C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... styled trousers. -Cargo trousers should not be worn (C)Ties and belts Ties, if worn, should be matching with the shirts/trousers. Cuff link if worn, must be understated elegant. -Belts should be sober. (D)Footwear Formal leather shoes. -Shoes, when worn, should be worn with socks. In places which experience high temperatures, employees can wear sandals instead of shoes. (E) Suits, Blazers, Coats Jackets (Optional) These should be formal understated. Big and bright buttons loud patterns on suits are to be avoided. 2. FOR WOMEN A) Ironed sarees of appropriate colors, worn neatly and appropriately B) Traditional Salwar Kameez C) Ironed western business s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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