https://www.taxtmi.com/caselaws?id=65215 The Tribunal ruled in favor of the assessee on all counts, holding that transportation reimbursement was not subject to tax deduction at source under section 192 due to a bona fide belief. Additionally, the assessee was not liable to deduct tax at source on free/concessional tickets provided by other airlines as per section 17(2)(iii). The Tribunal also found the levy of interest under section 201(1A) for short deduction of tax at source was not justified. en-us Tue, 22 Jul 1997 00:00:00 +0530 Mon, 14 Feb 2011 12:23:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65215 The Tribunal ruled in favor of the assessee on all counts, holding that transportation reimbursement was not subject to tax deduction at source under section 192 due to a bona fide belief. Additionally, the assessee was not liable to deduct tax at source on free/concessional tickets provided by other airlines as per section 17(2)(iii). The Tribunal also found the levy of interest under section 201(1A) for short deduction of tax at source was not justified. Case-Laws Income Tax Tue, 22 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65215