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No TDS Default Where Court Barred Deduction: Kerala HC
Case Law Details
- Case Name
- State Bank of India Vs CIT (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All High Courts, Kerala High Court
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State Bank of India Vs CIT (Kerala High Court)
The Kerala High Court considered an appeal filed by a nationalised bank challenging the Income Tax Appellate Tribunal’s order upholding proceedings initiated against it under Sections 201(1) and 201(1A) of the Income-tax Act, 1961 for Assessment Year 2016-17. The dispute related to the bank’s failure to deduct tax at source on Leave Travel Concession (LTC)/Leave Fare Concession (LFC) payments made to employees.
The bank had earlier withdrawn the facility of overseas LTC through a circular dated 15.04.2014. The circular was challenged b...
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