STATE BANK OF INDIA,NEW DELHI vs. ACIT, CIRCLE-77(1), NEW DELHI

ITA 2508/DEL/2022Status: DisposedITAT Delhi27 February 2024AY 2017-18Bench: Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar (Accountant Member)12 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee was liable to deduct tax at source on LTC payments, even if they involved foreign travel, as per the Supreme Court's decision in the assessee's own case. The exemption under Section 10(5) is for travel within India.

What were the facts?

The assessee, State Bank of India, failed to deduct TDS on Leave Travel Concession (LTC) payments made to its employees, which included foreign travel legs. The Assessing Officer and CIT(A) treated the bank as an assessee in default.

What were the issues?

Whether TDS is liable to be deducted on LTC payments made to employees when the travel includes a foreign leg, and if the employer is liable for non-deduction.

Which sections of the Income-tax Act were involved?

Section 10(5),Section 192,Section 201,Section 201(1A)

AI-generated summary — verify with the full judgment below

Heard together (10 matters)

ITA No. 2502/Del/2022
ITA No. 2503/Del/2022
ITA No. 2504/Del/2022
ITA No. 2505/Del/2022
ITA No. 2506/Del/2022
ITA No. 2507/Del/2022
ITA No. 2508/Del/2022
ITA No. 2509/Del/2022
ITA No. 2510/Del/2022
ITA No. 2511/Del/2022

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2502/Del/2022 : Asstt. Year : 2012-13 ITA No. 2503/Del/2022 : Asstt. Year : 2014-15 M/s State Bank of India, Vs ACIT, Personal Banking Branch, Circle-77(1), 11, Sansad Marg, New Delhi-110095 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACS8577K ITA No. 2504/Del/2022 : Asstt. Year : 2015-16 M/s State Bank of India, Vs ACIT, Office Administration Department, Circle-77(1), Local Head Office, 4th floor, 11, Sansad New Delhi-110092 Marg, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACS8577K ITA No. 2505/Del/2022 : Asstt. Year : 2012-13 ITA No. 2506/Del/2022 : Asstt. Year : 2014-15 ITA No. 2507/Del/2022 : Asstt. Year : 2015-16 ITA No. 2508/Del/2022 : Asstt. Year : 2017-18 Circle-77(1), floor, Parsvnath Capital Tower, Bhai New Delhi-110095 Veer Singh Marg, Gole Market, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACS8577K ITA No. 2509/Del/2022 : Asstt. Year : 2012-13 ITA No. 2510/Del/2022 : Asstt. Year : 2013-14 ITA No. 2511/Del/2022 : Asstt. Year : 2014-15

The order continues below.

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