TMI Blog2022 (7) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant-assessee towards reimbursement of LTC claims are therefore not liable to exemption and, consequently, the appellant is liable to deduct tax at source in respect of payments made by it to its employees. Since the appellant had not deducted tax on the entire amount paid and deducted tax only in respect of part of the amount paid as per its own understanding, the finding that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Bank Of India Vs. Assistant Commissioner Of Income Tax [ 2022 (7) TMI 1323 - SC ORDER ] X X X X Extracts X X X X X X X X Extracts X X X X
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