TDS

Court :

Brief :
Case Fact: Whether, allowing exemption for children education and leave travel on the basis of declaration and affidavits given by the employees, the Tribunal was justified in law?

Citation :
COMMISSIONER OF INCOME TAX Vs. NICHOLAS PIRAMAL INDIA LTD.

Decision: Held by the Hon`ble Court that, theses were purely finding of the facts recorded by the Tribunal with which no fault could be found therefore tribunal was justified in law.