Court :
Gujrat
Brief :
Income Tax Act, 1961 - Sections 17 and 192 - Free meals coupon
issued to employees - Some of them misusing the same - Whether
company is liable to deduct TDS from the value of such free
coupons provided – Held, No.
Citation :
COMMISSIONER OF INCOME-TAX (TDS) v.
RELIANCE INDUSTRIES LTD. [(2008)
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