https://www.taxtmi.com/caselaws?id=121291 The Tribunal ruled in favor of the company, holding that the pick-up and drop facilities provided to employees were not taxable perquisites subject to TDS under section 17(2) of the Income-tax Act. The Tribunal emphasized that the transportation services were not perquisites as defined by the Act, and the value of such benefits could not be determined individually for each employee. Consequently, the company's appeal was allowed, rejecting the Assessing Officer's claim for tax and interest under section 201(1A) and negating the default status for not deducting TDS under section 192. en-us Thu, 30 Jul 2009 00:00:00 +0530 Sun, 20 Jan 2013 21:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121291 The Tribunal ruled in favor of the company, holding that the pick-up and drop facilities provided to employees were not taxable perquisites subject to TDS under section 17(2) of the Income-tax Act. The Tribunal emphasized that the transportation services were not perquisites as defined by the Act, and the value of such benefits could not be determined individually for each employee. Consequently, the company's appeal was allowed, rejecting the Assessing Officer's claim for tax and interest under section 201(1A) and negating the default status for not deducting TDS under section 192. Case-Laws Income Tax Thu, 30 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121291