‘No concession no perquisite’ is for employee and not for employer for TDS Deduction – SC

SUPREME COURT OF INDIA Regional Dir. ONGC Ltd. Versus Assn. of Sc. & Tech. Offr. ONGC Ltd. SPECIAL LEAVE TO APPEAL (CIVIL) NOS. 29719-29720 OF 2010 SLP (C) NOS. 29855-29856 OF 2010 NOVEMBER 7, 2012 ORDER 1. These special leave petitions are directed against the order dated 15th March, 2010 in Writ Petition No. 155 of 1996 and the order dated 26th July, 2010 in Notice of Motion No. 364 of 2010 in Review Petition (L) No. 43 of 2010, passed by the Division Bench of the High Court of Bombay. 2. The facts briefly are that Rule 3 of the Income Tax Rules, 1962 was amended by the ...