Foreign Leg in LTC Travel Makes Employer Liable for TDS: SC

State Bank of India Vs Assistant Commissioner of Income Tax (Supreme Court of India)

The Supreme Court considered an appeal challenging the judgment dated 13.01.2020 of the Delhi High Court, which had upheld the order of the Income Tax Appellate Tribunal (ITAT) dated 09.07.2019. The ITAT had held the appellant, a public sector bank, to be an “assessee in default” for Assessment Year 2013–14 for not deducting tax at source (TDS) on Leave Travel Concession (LTC) payments made to its employees.

The central issue before the Court was whether the appellant was in default un

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