Court Rules in Favor of Assessee: No TDS Deduction on Uniform Allowance, Conveyance, and Holiday Homes Benefits u/s 192.

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....TDS u/s 192 - Non deduction of TDS on uniform allowance and conveyance maintenance reimbursement expenditure (hereinafter referred to as “the CMRE“) - Non deduction of TDS on the scheme named “holiday homes“ floated for the benefit of employees - Decided in favor of assessee - HC....