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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

TDS u/s 192 - Addition u/s 17(2(v) - income from salary - ...


Assessing Officer's TDS Liability Decision Overruled for Medical Expenses Abroad u/ss 192 and 17(2)(v.

October 13, 2018

Case Laws     Income Tax     AT

TDS u/s 192 - Addition u/s 17(2(v) - income from salary - perquisite - expenditure incurred for medical treatment of an employee incurred outside India - Both the reasons cited by the AO for holding the appellant liable for TDS are not relevant.

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