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High Court Rules on TDS for Pro-rata Medical Allowances: Revenue's Objection Overruled When Reimbursements Match Actual Expenses.
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....TDS u/s 192 - pro-rate medical allowances given by the Employer to the employees - The company when ensured that such reimbursement was not in excess of actual expenditure incurred by the employees, this objection of the Revenue also cannot survive- HC....