TDS on salary u/s 192 – Where the assessee-company has no ...
Company Not Required to Deduct TDS on Employee Electricity Rebates u/s 192; Not Considered a Perquisite.
November 17, 2014
Case Laws Income Tax AT
TDS on salary u/s 192 – Where the assessee-company has no control in granting rebate to its employees in consumption of electricity, the rebate given to the employees cannot be called to be perquisite in the hands of the employees - not liable to TDS on rebate - AT
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