#Section 192
Log in to FollowLatest Section 192 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

No Assessee-in-Default Liability for TDS on LTC Reimbursements Paid Under Court Orders: Bangalore ITAT

ITAT Mumbai Rejects CUP Method, Deletes Transfer Pricing Adjustment on AE Exports

ITAT Allows TDS Credit Despite Wrong Deduction Under Assessee’s PAN

Bank Liable for TDS on LFC with Foreign Travel Absent Court Protection: ITAT Agra

Assessee Not Liable for TDS on Stockists’ Margins, ESOP Grants & MSME Interest: ITAT Mumbai

Bona Fide Wrong Head of ESOP Income not Attracts Section 270A Penalty: ITAT Mumbai

TDS Credit Cannot Be Denied for Employer’s Failure to Deposit Tax: ITAT Mumbai

Cost-to-Cost Overseas Reimbursements Without Profit Element Not Taxable as FTS: ITAT Delhi

Employee Secondment Reimbursements Taxable as FTS as’Make Available’ Test Was Satisfied: Delhi HC

BSNL VRS Employee Gets Full Exemption Despite 1,577-Day Delay: ITAT Bangalore

TDS Under Section 194J Upheld for Coaching Institute Faculty

SBI Wins LTC TDS Dispute: No Assessee-in-Default When Bank Followed High Court Orders

Employee Cannot Be Punished for Employer’s TDS Default: Bangalore ITAT

SC Leave Fare Concession Ruling: ITAT Holds Bank Liable for TDS Default
Explore the latest Section 192 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
