TDS u/s 192 - TDS on LTA and Medical reimbursement - The AO does ...
Assessing Officer Uncontested: No Fulfillment of Exemption Conditions for LTA and Medical Reimbursements Under IT Act Sections 10(5) & 17(2).
September 9, 2013
Case Laws Income Tax AT
TDS u/s 192 - TDS on LTA and Medical reimbursement - The AO does not dispute non-fulfillment of conditions for allowing exemption u/s. 10(5) of the Act or proviso (iv) to Sec.17(2) of the Act. - The liability of the person deducting tax at source cannot be greater than the liability of the person on whose behalf tax at source is deducted - AT
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