https://www.taxtmi.com/caselaws?id=2065 The High Court upheld the Income Tax Appellate Tribunal's decision in favor of a private limited company regarding the short deduction of TDS for assessment years 1999-2000 and 2000-01. The Tribunal ruled that the company was justified in not deducting tax on certain incomes and performance incentives based on voluntary declarations by expatriate employees. The High Court affirmed that the company's actions were lawful, emphasizing the importance of deducting TDS at the time of payment and considering estimated income for TDS calculations. The appeals were dismissed as no substantial question of law arose from the case. en-us Tue, 21 Aug 2007 00:00:00 +0530 Tue, 14 Jun 2011 04:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2065 The High Court upheld the Income Tax Appellate Tribunal's decision in favor of a private limited company regarding the short deduction of TDS for assessment years 1999-2000 and 2000-01. The Tribunal ruled that the company was justified in not deducting tax on certain incomes and performance incentives based on voluntary declarations by expatriate employees. The High Court affirmed that the company's actions were lawful, emphasizing the importance of deducting TDS at the time of payment and considering estimated income for TDS calculations. The appeals were dismissed as no substantial question of law arose from the case. Case-Laws Income Tax Tue, 21 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2065