https://www.taxtmi.com/caselaws?id=275362 The High Court ruled in favor of the appellant, an employer, in a tax assessment case concerning leave travel concession and tax deduction. The Court upheld the Tribunal's decision that tax deduction was not required as the employees had utilized the concession, emphasizing the absence of a legal obligation for the employer to provide specific documents as proof. The Court referenced relevant legal provisions and a circular by the Central Board of Direct Taxes, highlighting the binding nature of such guidance. Ultimately, the Court affirmed the decision that the appellant was not obligated to deduct tax on the leave travel concession and conveyance allowance. en-us Thu, 16 Oct 2003 00:00:00 +0530 Fri, 28 Sep 2018 18:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275362 The High Court ruled in favor of the appellant, an employer, in a tax assessment case concerning leave travel concession and tax deduction. The Court upheld the Tribunal's decision that tax deduction was not required as the employees had utilized the concession, emphasizing the absence of a legal obligation for the employer to provide specific documents as proof. The Court referenced relevant legal provisions and a circular by the Central Board of Direct Taxes, highlighting the binding nature of such guidance. Ultimately, the Court affirmed the decision that the appellant was not obligated to deduct tax on the leave travel concession and conveyance allowance. Case-Laws Income Tax Thu, 16 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275362