TDS on value of free food coupens


Last updated: 15 January 2009

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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