https://www.taxtmi.com/caselaws?id=359373 The court held that the boarding and lodging allowances paid to employees deputed to the UK were taxable as perquisites and not exempt under Section 10(14) of the Income Tax Act. The court also found the appellant liable to pay interest under Section 201(1A) for failing to deduct tax on these allowances. Consequently, the court dismissed the appeals, vacated the interim stay, and dismissed related miscellaneous petitions. en-us Wed, 27 Dec 2017 00:00:00 +0530 Thu, 04 Oct 2018 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359373 The court held that the boarding and lodging allowances paid to employees deputed to the UK were taxable as perquisites and not exempt under Section 10(14) of the Income Tax Act. The court also found the appellant liable to pay interest under Section 201(1A) for failing to deduct tax on these allowances. Consequently, the court dismissed the appeals, vacated the interim stay, and dismissed related miscellaneous petitions. Case-Laws Income Tax Wed, 27 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359373