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    <title>Assessing Officer Uncontested: No Fulfillment of Exemption Conditions for LTA and Medical Reimbursements Under IT Act Sections 10(5) &amp; 17(2).</title>
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    <description>TDS u/s 192 - TDS on LTA and Medical reimbursement - The AO does not dispute non-fulfillment of conditions for allowing exemption u/s. 10(5) of the Act or proviso (iv) to Sec.17(2) of the Act. - The liability of the person deducting tax at source cannot be greater than the liability of the person on whose behalf tax at source is deducted - AT</description>
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      <description>TDS u/s 192 - TDS on LTA and Medical reimbursement - The AO does not dispute non-fulfillment of conditions for allowing exemption u/s. 10(5) of the Act or proviso (iv) to Sec.17(2) of the Act. - The liability of the person deducting tax at source cannot be greater than the liability of the person on whose behalf tax at source is deducted - AT</description>
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