https://www.taxtmi.com/caselaws?id=380645 The Tribunal ruled in favor of the university, determining that university employees are considered government employees eligible for exemptions under specific sections of the Income Tax Act. The university was deemed part of the "State," exempting it from TDS provisions. The Tribunal dismissed the Revenue's appeals, allowing the university's Cross Objections and confirming the university's exemption from TDS on certain payments, based on the employees' status as civil posts under the State. The Tribunal also accepted the university's bona fide salary estimate for TDS purposes, negating liability under relevant sections of the Income Tax Act. en-us Tue, 14 May 2019 00:00:00 +0530 Mon, 15 Jul 2019 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380645 The Tribunal ruled in favor of the university, determining that university employees are considered government employees eligible for exemptions under specific sections of the Income Tax Act. The university was deemed part of the "State," exempting it from TDS provisions. The Tribunal dismissed the Revenue's appeals, allowing the university's Cross Objections and confirming the university's exemption from TDS on certain payments, based on the employees' status as civil posts under the State. The Tribunal also accepted the university's bona fide salary estimate for TDS purposes, negating liability under relevant sections of the Income Tax Act. Case-Laws Income Tax Tue, 14 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380645