https://www.taxtmi.com/caselaws?id=186995 The Court upheld the decision of the Income Tax Appellate Tribunal, ruling in favor of the respondent assessee, a Government of India Undertaking. The Tribunal's decision that the assessee was not obligated to deduct tax at source for accommodation provided to employees during past assessment years was upheld. The Court emphasized that the employer could not be held liable for past deductions due to retrospective amendments, dismissing all appeals without costs. en-us Fri, 01 Oct 2010 00:00:00 +0530 Wed, 06 Sep 2023 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186995 The Court upheld the decision of the Income Tax Appellate Tribunal, ruling in favor of the respondent assessee, a Government of India Undertaking. The Tribunal's decision that the assessee was not obligated to deduct tax at source for accommodation provided to employees during past assessment years was upheld. The Court emphasized that the employer could not be held liable for past deductions due to retrospective amendments, dismissing all appeals without costs. Case-Laws Income Tax Fri, 01 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186995