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    <title>2006 (10) TMI 257 - ITAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the assessee, determining that vehicle reimbursements should not be included in the salary for TDS purposes under section 192 of the Income-tax Act. Consequently, there was no liability under section 201(1) or interest under section 201(1A). The Tribunal upheld the relief granted by the CIT(A) regarding the treatment of petrol expenses and deductions. The decisions for subsequent assessment years aligned with this outcome.</description>
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      <title>2006 (10) TMI 257 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=119853</link>
      <description>The Tribunal ruled in favor of the assessee, determining that vehicle reimbursements should not be included in the salary for TDS purposes under section 192 of the Income-tax Act. Consequently, there was no liability under section 201(1) or interest under section 201(1A). The Tribunal upheld the relief granted by the CIT(A) regarding the treatment of petrol expenses and deductions. The decisions for subsequent assessment years aligned with this outcome.</description>
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      <pubDate>Thu, 19 Oct 2006 00:00:00 +0530</pubDate>
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