https://www.taxtmi.com/caselaws?id=62935 The Tribunal partly allowed the appeals for statistical purposes. It upheld the department's position on both issues, emphasizing the requirement for evidence in attributing perquisites for official purposes and the correct interpretation of TDS provisions under section 192(3). The matter concerning Mr. Deepak C. Shriram was remanded to the ITO for further assessment based on evidence for the relevant years. en-us Thu, 27 May 1999 00:00:00 +0530 Mon, 24 Jan 2011 17:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62935 The Tribunal partly allowed the appeals for statistical purposes. It upheld the department's position on both issues, emphasizing the requirement for evidence in attributing perquisites for official purposes and the correct interpretation of TDS provisions under section 192(3). The matter concerning Mr. Deepak C. Shriram was remanded to the ITO for further assessment based on evidence for the relevant years. Case-Laws Income Tax Thu, 27 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62935