Employer's Fixed Medical Allowance Taxable as Salary Due to TDS Non-Compliance u/ss 201(1) and 201(1A.

Short-deduction of TDS - interest u/s 201(1) OR 201(1A) - non-deduction of TDS u/s 194A OR 192 - Assessee also could not substantiate that the employees have spent the allowances received by them for the intended purpose. Therefore, the fixed medical allowance given by the employer is taxable as salary income. - AT .....

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