https://www.taxtmi.com/caselaws?id=219475 The Tribunal allowed the appeals of the assessee, ruling that they were not liable to deduct TDS on employee perquisites due to a stay order from the Hon'ble High Court and the absence of a retrospective amendment in Section 192. The Tribunal found errors in the decisions of the Commissioner of Income Tax (Appeals) regarding the maintainability of the appeals and the legality of the ex-parte order by the TDS Officer. The impact of the stay order on TDS liability was crucial in determining the outcome in favor of the assessee. en-us Mon, 29 Oct 2012 00:00:00 +0530 Sat, 15 Dec 2012 09:21:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219475 The Tribunal allowed the appeals of the assessee, ruling that they were not liable to deduct TDS on employee perquisites due to a stay order from the Hon'ble High Court and the absence of a retrospective amendment in Section 192. The Tribunal found errors in the decisions of the Commissioner of Income Tax (Appeals) regarding the maintainability of the appeals and the legality of the ex-parte order by the TDS Officer. The impact of the stay order on TDS liability was crucial in determining the outcome in favor of the assessee. Case-Laws Income Tax Mon, 29 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219475