https://www.taxtmi.com/caselaws?id=237251 The court ruled in favor of the department, upholding the communication for Tax at Source (TDS) deduction on conveyance/additional conveyance allowances for Development Officers. The court determined that these allowances are taxable perquisites falling under the definition of 'salary' as per Section 17(2) of the Income Tax Act. The judgment emphasized compliance with tax laws and procedures for claiming refunds post-assessment, dismissing the petitioners' arguments against the TDS deduction. en-us Thu, 12 Sep 2013 00:00:00 +0530 Fri, 31 Jan 2014 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237251 The court ruled in favor of the department, upholding the communication for Tax at Source (TDS) deduction on conveyance/additional conveyance allowances for Development Officers. The court determined that these allowances are taxable perquisites falling under the definition of 'salary' as per Section 17(2) of the Income Tax Act. The judgment emphasized compliance with tax laws and procedures for claiming refunds post-assessment, dismissing the petitioners' arguments against the TDS deduction. Case-Laws Income Tax Thu, 12 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237251