Syndicate Bank v. Asst.CIT(TDS)

80 Taxmann.com 179Income Tax Appellate Tribunal2017#2136 most cited

What is Syndicate Bank v. Asst.CIT(TDS) authority for?

Payments made to employees for foreign visits, even if reimbursed as expenses, are taxable in the hands of the employee. The employer is therefore obligated to deduct tax at source under Section 192 of the Income Tax Act.

54

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2021.

Also referred to as

Syndicate Bank vs. Asst. CIT (TDS) · Section 10(5) · Section 192 · foreign travel expenses · reimbursement · taxable income · TDS liability

Judgments citing Syndicate Bank v. Asst.CIT(TDS)

State Bank of India Hr Section Admin Unit Branch, Bangalore vs. Assistant Commissioner of Income Tax Circle-18(2) TDS C-3(1), Bangalore

In the result, all the nine appeals of the assessee are dismissed

ITA 1095/BANG/2017[2011-12]Status: DisposedITAT Bangalore28 Sept 2018AY 2011-12

Bench: Shri. Jason P. Boaz & Shri. Laliet Kumar1-3. I.T.A Nos.1095 To 1997/Bang/2017 (Assessment Year : 2011-12, 2011-12 & 2013-14) 4.6. I.T.A Nos.1098, 1100 & 1101/Bang/2017 (Assessment Year : 2011-12 To 2013-14) 7-9. I.T.A Nos.1099, 1102 & 1103/Bang/2017 (Assessment Year : 2011-12 To 2013-14) 1-3. State Bank Of India, H R Section, Admin Unit Branch, 1St Floor, Kanaka’S Pride, 13/1, Bull Temple Road, Basavanagudi, Bengaluru 560 004 .. Appellant Pan : Aaacs8577K 4-6. State Bank Of India, Inspection & Audit Department, Branch 58, Corporate Centre, 1St Main Road, Seshadripuram, Bengaluru 560 020 .. Appellant Pan : Blrso0742A 7-9. State Bank Of India, Local Head Office Branch, St. Marks Road, Bengaluru 560 001 .. Appellant V.

For Appellant: NoneFor Respondent: Shri. Siddappaji R. N. Addl. CIT
Section 10(5)Section 20

…ITA.1095 to 1103/Bang/2017 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER 1-3. I.T.A Nos.1095 to 1997/Bang/2017 (Assessment Year : 2011-12, 2011-12 & 2013-14) 4.6. I.T.A Nos.1098, 1100 & 1101/Bang/2017 (Assessment Year : 2011-12 to 2013-14) 7-9. I.T.A Nos.1099, 1102 & 1103/Bang/2017 (Assessment Year : 2011-12 to 2013-14) 1-3. State Bank of India, H R Section, Admin Unit Branch, 1st floor, Kanaka’s Pride, 13/1, Bull Temple Road, Basavanagudi, Bengaluru 560 004 .. Appellant PAN : AAACS8577K 4-6. Stat…