THE CHIEF MANAGER (ADMINISTRATION) STATE BANK OF INDIA,JHANSI vs. ADDITIONAL CIT(TDS), KANPUR

Appeal stand allowed

131) holding that the assessee was required to\ndeduct tax at source on such reimbursements. Aggrieved, the\nassessee is in further appeal before us.\n4. From the facts, it clearly emerges that the assessee, following\nconsistent stand as taken earlier, did not deduct tax at source on\nimpugned reimbursements under a bona-fide belief that irrespective of\nen-route journeys

GIRDHARI LAL KEDAR NATH SINGHAL,AGRA vs. THE INCOME TAX OFFICER 1(1)(1), AGRA

In the result, the appeal filed by the assessee is allowed