Perquisites are not chargeable to tax if cost of education dose not exceed Rs.1000 per child
Court :
HIGH COURT OF DELHI
Brief :
“Whether on the facts and in the circumstances of the case, the learned ITAT erred in holding that Assessee was not in default under Section 201(1) and not liable for interest for lower deduction of TDS under Section 201(1A) of the Income Tax Act, 1961.”
Citation :
COMMISSIONER OF INCOME TAX…..Appellant -versus- DELHI PUBLIC SCHOOL.....Respondent
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CS Bijoy
Published in Income Tax
Views : 1629
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