Case Law Details
Case Name : ACIT Vs State Bank of India (ITAT Delhi)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Delhi
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ACIT Vs State Bank of India (ITAT Delhi)
ITAT Delhi held that TDS is required to be deducted under section 192 of the Income Tax Act on the reimbursement of LTC (Leave Travel Concession) /LFC (Leave Fare Concession) and HTC (Home Travel Concession).
Facts- Issue involved in the present appeal of the Revenue is whether TDS is liable to be
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