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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

TDS u/s 192 - per-diem allowance paid to the employees - When ...

Case Laws     Income Tax

May 17, 2016

TDS u/s 192 - per-diem allowance paid to the employees - When the payment is made to meet the expenses incurred and when not taxable u/s 10(14) merely because the actual expenses were not verified, the character or nature of the payment would not be changed so as to include u/s 17(2) - HC

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