https://www.taxtmi.com/caselaws?id=239043 Employer reimbursements under a conveyance maintenance scheme were treated as reimbursable employee benefits, not salary, where the payments covered actual official vehicle expenses subject to limits and verification, and had also suffered fringe benefit tax. Holiday home scheme payments were similarly treated as fringe-benefit style reimbursements rather than salary when used for the stated holiday purpose, so the employer was not an assessee in default under TDS provisions. Any non-utilised amount could still be examined in the employee's hands, but that did not convert the employer's payment into salary for TDS default purposes. en-us Mon, 12 Aug 2013 00:00:00 +0530 Sun, 03 Nov 2013 08:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239043 Employer reimbursements under a conveyance maintenance scheme were treated as reimbursable employee benefits, not salary, where the payments covered actual official vehicle expenses subject to limits and verification, and had also suffered fringe benefit tax. Holiday home scheme payments were similarly treated as fringe-benefit style reimbursements rather than salary when used for the stated holiday purpose, so the employer was not an assessee in default under TDS provisions. Any non-utilised amount could still be examined in the employee's hands, but that did not convert the employer's payment into salary for TDS default purposes. Case-Laws Income Tax Mon, 12 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239043