No TDS default for non-deduction of TDS on accommodation perquisites if concession not established

IN THE ITAT DELHI BENCH ‘H’ Superintendent (DDO) V/s. Income-tax Officer (TDS) IT APPEAL NOS. 4804 to 4806, 4812 to 4819 and 4826 to 4832 (DELHI) OF 2011 [ASSESSMENT YEARS 2006-07 TO 2009-10] JULY 27, 2012 ORDER This is a bunch of nineteen appeals filed at the instance of the assessees against the common order of the Ld.CIT(Appeals) dated 24.08.2011 passed for assessment years 2006-07 to 2009-10. In response to the notice of hearing, no one has come present on behalf of the assessee. With the assistance of learned DR, we have gone through the record carefully and p...