https://www.taxtmi.com/caselaws?id=409268 The court dismissed the petition challenging the Income Tax Officer's order on tax deduction at source for accommodation provided by an educational institution. The court emphasized the institution's liability for tax deduction based on specific legal provisions, despite its status as an educational body receiving government assistance. It directed the institution to rectify any errors in rent computation for tax purposes through appropriate channels, highlighting the importance of accurate valuation of perquisites. en-us Tue, 12 Jan 2021 00:00:00 +0530 Fri, 02 Jul 2021 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409268 The court dismissed the petition challenging the Income Tax Officer's order on tax deduction at source for accommodation provided by an educational institution. The court emphasized the institution's liability for tax deduction based on specific legal provisions, despite its status as an educational body receiving government assistance. It directed the institution to rectify any errors in rent computation for tax purposes through appropriate channels, highlighting the importance of accurate valuation of perquisites. Case-Laws Income Tax Tue, 12 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409268