SBI v. Dy.CIT(TDS)

158 ITD 194Income Tax Appellate Tribunal2016#2586 most cited

45

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2021.

Also referred to as

SBI v. Dy.CIT(TDS) · 158 ITD 194 · Section 201(1) · Section 192 · Section 10(5) · assessee in default · short deduction · LTC/LFC exemption · Leave Travel Concession reimbursement · employee salary TDS · employer tax deduction default

Judgments citing SBI v. Dy.CIT(TDS)

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/654/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

…Bank V/s. Assistant Commissioner of Income Tax [TDS] [(2017) 80 taxmann.com 179 (Bang. Trib)], which in turn followed the judgment of the ITAT, Lucknow Bench in the case of State Bank of India V/s. Deputy Commissioner of Income-tax [TDS], Kanpur [(2016) 158 ITD 194 (Luck–Trib)], dismissed the appeals. The fact that the employees departed from a place in India and ended up his journey in a place in India should have been considered and atleast the cost for the shortage route incurred by the employee should have been considered for exemption under Section 10(5) of the Act and the appellant should have b…

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/648/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

…Bank V/s. Assistant Commissioner of Income Tax [TDS] [(2017) 80 taxmann.com 179 (Bang. Trib)], which in turn followed the judgment of the ITAT, Lucknow Bench in the case of State Bank of India V/s. Deputy Commissioner of Income-tax [TDS], Kanpur [(2016) 158 ITD 194 (Luck–Trib)], dismissed the appeals. The fact that the employees departed from a place in India and ended up his journey in a place in India should have been considered and atleast the cost for the shortage route incurred by the employee should have been considered for exemption under Section 10(5) of the Act and the appellant should have b…

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/662/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

…Bank V/s. Assistant Commissioner of Income Tax [TDS] [(2017) 80 taxmann.com 179 (Bang. Trib)], which in turn followed the judgment of the ITAT, Lucknow Bench in the case of State Bank of India V/s. Deputy Commissioner of Income-tax [TDS], Kanpur [(2016) 158 ITD 194 (Luck–Trib)], dismissed the appeals. The fact that the employees departed from a place in India and ended up his journey in a place in India should have been considered and atleast the cost for the shortage route incurred by the employee should have been considered for exemption under Section 10(5) of the Act and the appellant should have b…

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/664/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

…Bank V/s. Assistant Commissioner of Income Tax [TDS] [(2017) 80 taxmann.com 179 (Bang. Trib)], which in turn followed the judgment of the ITAT, Lucknow Bench in the case of State Bank of India V/s. Deputy Commissioner of Income-tax [TDS], Kanpur [(2016) 158 ITD 194 (Luck–Trib)], dismissed the appeals. The fact that the employees departed from a place in India and ended up his journey in a place in India should have been considered and atleast the cost for the shortage route incurred by the employee should have been considered for exemption under Section 10(5) of the Act and the appellant should have b…

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/652/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

…Bank V/s. Assistant Commissioner of Income Tax [TDS] [(2017) 80 taxmann.com 179 (Bang. Trib)], which in turn followed the judgment of the ITAT, Lucknow Bench in the case of State Bank of India V/s. Deputy Commissioner of Income-tax [TDS], Kanpur [(2016) 158 ITD 194 (Luck–Trib)], dismissed the appeals. The fact that the employees departed from a place in India and ended up his journey in a place in India should have been considered and atleast the cost for the shortage route incurred by the employee should have been considered for exemption under Section 10(5) of the Act and the appellant should have b…

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/650/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

…Bank V/s. Assistant Commissioner of Income Tax [TDS] [(2017) 80 taxmann.com 179 (Bang. Trib)], which in turn followed the judgment of the ITAT, Lucknow Bench in the case of State Bank of India V/s. Deputy Commissioner of Income-tax [TDS], Kanpur [(2016) 158 ITD 194 (Luck–Trib)], dismissed the appeals. The fact that the employees departed from a place in India and ended up his journey in a place in India should have been considered and atleast the cost for the shortage route incurred by the employee should have been considered for exemption under Section 10(5) of the Act and the appellant should have b…

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/671/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

…Bank V/s. Assistant Commissioner of Income Tax [TDS] [(2017) 80 taxmann.com 179 (Bang. Trib)], which in turn followed the judgment of the ITAT, Lucknow Bench in the case of State Bank of India V/s. Deputy Commissioner of Income-tax [TDS], Kanpur [(2016) 158 ITD 194 (Luck–Trib)], dismissed the appeals. The fact that the employees departed from a place in India and ended up his journey in a place in India should have been considered and atleast the cost for the shortage route incurred by the employee should have been considered for exemption under Section 10(5) of the Act and the appellant should have b…

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/769/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

…Bank V/s. Assistant Commissioner of Income Tax [TDS] [(2017) 80 taxmann.com 179 (Bang. Trib)], which in turn followed the judgment of the ITAT, Lucknow Bench in the case of State Bank of India V/s. Deputy Commissioner of Income-tax [TDS], Kanpur [(2016) 158 ITD 194 (Luck–Trib)], dismissed the appeals. The fact that the employees departed from a place in India and ended up his journey in a place in India should have been considered and atleast the cost for the shortage route incurred by the employee should have been considered for exemption under Section 10(5) of the Act and the appellant should have b…

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/667/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

…Bank V/s. Assistant Commissioner of Income Tax [TDS] [(2017) 80 taxmann.com 179 (Bang. Trib)], which in turn followed the judgment of the ITAT, Lucknow Bench in the case of State Bank of India V/s. Deputy Commissioner of Income-tax [TDS], Kanpur [(2016) 158 ITD 194 (Luck–Trib)], dismissed the appeals. The fact that the employees departed from a place in India and ended up his journey in a place in India should have been considered and atleast the cost for the shortage route incurred by the employee should have been considered for exemption under Section 10(5) of the Act and the appellant should have b…

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/642/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

…Bank V/s. Assistant Commissioner of Income Tax [TDS] [(2017) 80 taxmann.com 179 (Bang. Trib)], which in turn followed the judgment of the ITAT, Lucknow Bench in the case of State Bank of India V/s. Deputy Commissioner of Income-tax [TDS], Kanpur [(2016) 158 ITD 194 (Luck–Trib)], dismissed the appeals. The fact that the employees departed from a place in India and ended up his journey in a place in India should have been considered and atleast the cost for the shortage route incurred by the employee should have been considered for exemption under Section 10(5) of the Act and the appellant should have b…

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/669/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

…Bank V/s. Assistant Commissioner of Income Tax [TDS] [(2017) 80 taxmann.com 179 (Bang. Trib)], which in turn followed the judgment of the ITAT, Lucknow Bench in the case of State Bank of India V/s. Deputy Commissioner of Income-tax [TDS], Kanpur [(2016) 158 ITD 194 (Luck–Trib)], dismissed the appeals. The fact that the employees departed from a place in India and ended up his journey in a place in India should have been considered and atleast the cost for the shortage route incurred by the employee should have been considered for exemption under Section 10(5) of the Act and the appellant should have b…

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/649/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

…Bank V/s. Assistant Commissioner of Income Tax [TDS] [(2017) 80 taxmann.com 179 (Bang. Trib)], which in turn followed the judgment of the ITAT, Lucknow Bench in the case of State Bank of India V/s. Deputy Commissioner of Income-tax [TDS], Kanpur [(2016) 158 ITD 194 (Luck–Trib)], dismissed the appeals. The fact that the employees departed from a place in India and ended up his journey in a place in India should have been considered and atleast the cost for the shortage route incurred by the employee should have been considered for exemption under Section 10(5) of the Act and the appellant should have b…

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/670/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

…Bank V/s. Assistant Commissioner of Income Tax [TDS] [(2017) 80 taxmann.com 179 (Bang. Trib)], which in turn followed the judgment of the ITAT, Lucknow Bench in the case of State Bank of India V/s. Deputy Commissioner of Income-tax [TDS], Kanpur [(2016) 158 ITD 194 (Luck–Trib)], dismissed the appeals. The fact that the employees departed from a place in India and ended up his journey in a place in India should have been considered and atleast the cost for the shortage route incurred by the employee should have been considered for exemption under Section 10(5) of the Act and the appellant should have b…

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/665/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

…Bank V/s. Assistant Commissioner of Income Tax [TDS] [(2017) 80 taxmann.com 179 (Bang. Trib)], which in turn followed the judgment of the ITAT, Lucknow Bench in the case of State Bank of India V/s. Deputy Commissioner of Income-tax [TDS], Kanpur [(2016) 158 ITD 194 (Luck–Trib)], dismissed the appeals. The fact that the employees departed from a place in India and ended up his journey in a place in India should have been considered and atleast the cost for the shortage route incurred by the employee should have been considered for exemption under Section 10(5) of the Act and the appellant should have b…

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/663/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

…Bank V/s. Assistant Commissioner of Income Tax [TDS] [(2017) 80 taxmann.com 179 (Bang. Trib)], which in turn followed the judgment of the ITAT, Lucknow Bench in the case of State Bank of India V/s. Deputy Commissioner of Income-tax [TDS], Kanpur [(2016) 158 ITD 194 (Luck–Trib)], dismissed the appeals. The fact that the employees departed from a place in India and ended up his journey in a place in India should have been considered and atleast the cost for the shortage route incurred by the employee should have been considered for exemption under Section 10(5) of the Act and the appellant should have b…

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/644/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

…Bank V/s. Assistant Commissioner of Income Tax [TDS] [(2017) 80 taxmann.com 179 (Bang. Trib)], which in turn followed the judgment of the ITAT, Lucknow Bench in the case of State Bank of India V/s. Deputy Commissioner of Income-tax [TDS], Kanpur [(2016) 158 ITD 194 (Luck–Trib)], dismissed the appeals. The fact that the employees departed from a place in India and ended up his journey in a place in India should have been considered and atleast the cost for the shortage route incurred by the employee should have been considered for exemption under Section 10(5) of the Act and the appellant should have b…

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/666/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

…Bank V/s. Assistant Commissioner of Income Tax [TDS] [(2017) 80 taxmann.com 179 (Bang. Trib)], which in turn followed the judgment of the ITAT, Lucknow Bench in the case of State Bank of India V/s. Deputy Commissioner of Income-tax [TDS], Kanpur [(2016) 158 ITD 194 (Luck–Trib)], dismissed the appeals. The fact that the employees departed from a place in India and ended up his journey in a place in India should have been considered and atleast the cost for the shortage route incurred by the employee should have been considered for exemption under Section 10(5) of the Act and the appellant should have b…

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/766/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

…Bank V/s. Assistant Commissioner of Income Tax [TDS] [(2017) 80 taxmann.com 179 (Bang. Trib)], which in turn followed the judgment of the ITAT, Lucknow Bench in the case of State Bank of India V/s. Deputy Commissioner of Income-tax [TDS], Kanpur [(2016) 158 ITD 194 (Luck–Trib)], dismissed the appeals. The fact that the employees departed from a place in India and ended up his journey in a place in India should have been considered and atleast the cost for the shortage route incurred by the employee should have been considered for exemption under Section 10(5) of the Act and the appellant should have b…

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/770/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

…Bank V/s. Assistant Commissioner of Income Tax [TDS] [(2017) 80 taxmann.com 179 (Bang. Trib)], which in turn followed the judgment of the ITAT, Lucknow Bench in the case of State Bank of India V/s. Deputy Commissioner of Income-tax [TDS], Kanpur [(2016) 158 ITD 194 (Luck–Trib)], dismissed the appeals. The fact that the employees departed from a place in India and ended up his journey in a place in India should have been considered and atleast the cost for the shortage route incurred by the employee should have been considered for exemption under Section 10(5) of the Act and the appellant should have b…

STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER

Appeals stand dismissed

ITA/768/2018HC Karnataka17 Dec 2021

Bench: S.SUJATHA,RAVI V HOSMANI

…Bank V/s. Assistant Commissioner of Income Tax [TDS] [(2017) 80 taxmann.com 179 (Bang. Trib)], which in turn followed the judgment of the ITAT, Lucknow Bench in the case of State Bank of India V/s. Deputy Commissioner of Income-tax [TDS], Kanpur [(2016) 158 ITD 194 (Luck–Trib)], dismissed the appeals. The fact that the employees departed from a place in India and ended up his journey in a place in India should have been considered and atleast the cost for the shortage route incurred by the employee should have been considered for exemption under Section 10(5) of the Act and the appellant should have b…

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