https://www.taxtmi.com/caselaws?id=369131 The tribunal held that the assessee was not liable to deduct TDS under Section 192 on provisions for ESOP, leave encashment, bonus, and gratuity as no actual payment was made during the year. The appeal was allowed, emphasizing the need for both accrual and actual payment for TDS deduction, aligning with the Delhi High Court's interpretation. en-us Wed, 05 Sep 2018 00:00:00 +0530 Sat, 20 Oct 2018 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369131 The tribunal held that the assessee was not liable to deduct TDS under Section 192 on provisions for ESOP, leave encashment, bonus, and gratuity as no actual payment was made during the year. The appeal was allowed, emphasizing the need for both accrual and actual payment for TDS deduction, aligning with the Delhi High Court's interpretation. Case-Laws Income Tax Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369131