Monday, March 16, 2015

[aaykarbhavan] Uniform allowance paid to employees wouldn't be deemed as perquisite; not liable to TDS under sec. 192



Uniform allowance paid to employees wouldn't be deemed as perquisite; not liable to TDS under sec. 192

March 16, 2015[2015] 54 taxmann.com 381 (Gujarat)/[2015] 229 Taxman 381 (Gujarat)
IT : Uniform allowance paid by assessee to its employees could not be regarded as additional salary in form of allowance within meaning of section 17(1)(iv) attracting provisions of section 192
 
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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