Employer not required to check proof when deducting TDS u/s 192: SC

Summary

Where the assessee-employer allowed the employees the benefit of deduction under section 10 (5) of the Act without collecting evidence to show that its employees had actually utilized the amounts paid towards Leave Travel Concessions/Conveyance Allowance and the question arose whether the employer could be said to have wrongly allowed the deduction, HELD:

As the beneficiary of exemption under Section 10(5) is an indivi

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