https://www.taxtmi.com/caselaws?id=403829 An employer's TDS obligation under section 192 was assessed on the basis of a bona fide estimate of salary income, and cash medical benefit paid on employee declarations was not treated as creating default where the estimate was honest and supported by prior approval. The extended seven-year limitation for orders under section 201 was held prospective, so earlier orders that had already become time barred under the two-year regime could not be revived. The jurisdictional challenge failed for want of prior objection and proof of lack of authority. The issue concerning payment to Sodexo SVC India Pvt. Ltd. for the later year was remanded for fresh consideration. en-us Thu, 21 Jan 2021 00:00:00 +0530 Tue, 09 Feb 2021 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403829 An employer's TDS obligation under section 192 was assessed on the basis of a bona fide estimate of salary income, and cash medical benefit paid on employee declarations was not treated as creating default where the estimate was honest and supported by prior approval. The extended seven-year limitation for orders under section 201 was held prospective, so earlier orders that had already become time barred under the two-year regime could not be revived. The jurisdictional challenge failed for want of prior objection and proof of lack of authority. The issue concerning payment to Sodexo SVC India Pvt. Ltd. for the later year was remanded for fresh consideration. Case-Laws Income Tax Thu, 21 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403829