Supreme Court · 2022 INSC 1165 · Decided 4 November 2022
State Bank of India v. Assistant Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 2022 INSC 1165 · [2022] 10 S.C.R. 51
- Case number
- CIVIL APPEAL No. 8181/2022
- Decided
- 4 November 2022
- Bench
- UDAY UMESH LALIT, S. RAVINDRA BHAT, SUDHANSHU DHULIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10(5), 192(1), 201
Headnote
Income Tax Act, 1961: ss. 10(5), 192(1), 201 - Deduction of tax at source from salary of employee - Consequences of failure to deduct or pay - Employees of assessee bank availed Leave Travel Concession (LTC) taking a circuitous route, they travelled not just within india involved a foreign leg also, and was also not the shortest route - Assessee bank while releasing payments to its employees as LTC, did not deduct the tax at source of its employees - Tribunal as also the High Court held the assessee bank in default for not deducting TDS of its
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