https://www.taxtmi.com/caselaws?id=256072 The High Court held that the payment of uniform allowance, subject to Fringe Benefit Tax (FBT), does not fall under the TDS provisions of Section 192 of the Income Tax Act. The court upheld the Tribunal's decision, ruling in favor of the assessee and dismissing the revenue's appeals. The court emphasized that since FBT was paid on the uniform allowance, it should not be considered part of the salary for TDS purposes, in line with the intention to avoid double taxation and ensure fairness in taxing benefits provided by employers. en-us Thu, 15 Jan 2015 00:00:00 +0530 Mon, 08 Aug 2022 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256072 The High Court held that the payment of uniform allowance, subject to Fringe Benefit Tax (FBT), does not fall under the TDS provisions of Section 192 of the Income Tax Act. The court upheld the Tribunal's decision, ruling in favor of the assessee and dismissing the revenue's appeals. The court emphasized that since FBT was paid on the uniform allowance, it should not be considered part of the salary for TDS purposes, in line with the intention to avoid double taxation and ensure fairness in taxing benefits provided by employers. Case-Laws Income Tax Thu, 15 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256072