https://www.taxtmi.com/caselaws?id=24503 Tax could not be deducted at source from city compensatory allowance, or an allowance in the nature of city compensatory allowance, paid to officers and staff. Following the Court's earlier view on the same issue, the employer was restrained from making such deductions, and amounts already deducted during the relevant financial year were to be refunded to employees. Where any deducted tax had already been deposited with the Income-tax Department, adjustment or refund was directed against tax payable in the following financial year, with liberty to recover any refunded amount if the decision were later set aside. en-us Mon, 21 Mar 1988 00:00:00 +0530 Wed, 20 Jan 2010 15:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24503 Tax could not be deducted at source from city compensatory allowance, or an allowance in the nature of city compensatory allowance, paid to officers and staff. Following the Court's earlier view on the same issue, the employer was restrained from making such deductions, and amounts already deducted during the relevant financial year were to be refunded to employees. Where any deducted tax had already been deposited with the Income-tax Department, adjustment or refund was directed against tax payable in the following financial year, with liberty to recover any refunded amount if the decision were later set aside. Case-Laws Income Tax Mon, 21 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24503