https://www.taxtmi.com/caselaws?id=3014 The tribunal upheld the employer's estimation of income for tax deduction purposes in cases involving Children's Education Allowance and Leave Travel Allowance. The tribunal emphasized the importance of employers making bona fide estimates for tax deductions, not solely relying on employee declarations. The High Court affirmed the tribunal's decisions, highlighting the need for genuine estimates for tax deductions and distinguishing cases of deliberate non-deposit of deducted tax. The court dismissed the revenue's appeal, emphasizing that the factual findings did not raise any legal questions, reinforcing the significance of bona fide estimations for tax deductions. en-us Tue, 15 Jan 2008 00:00:00 +0530 Wed, 30 Jul 2008 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3014 The tribunal upheld the employer's estimation of income for tax deduction purposes in cases involving Children's Education Allowance and Leave Travel Allowance. The tribunal emphasized the importance of employers making bona fide estimates for tax deductions, not solely relying on employee declarations. The High Court affirmed the tribunal's decisions, highlighting the need for genuine estimates for tax deductions and distinguishing cases of deliberate non-deposit of deducted tax. The court dismissed the revenue's appeal, emphasizing that the factual findings did not raise any legal questions, reinforcing the significance of bona fide estimations for tax deductions. Case-Laws Income Tax Tue, 15 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3014