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.
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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
