M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA vs. THE INCOME TAX OFFICER (TDS) -WARD, DAVANGERE
In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-
ITA 536/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14
Bench: Shri B.R Baskaran & Smt. Beena Pillai
For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)
TDS on payments made to employees towards Cash Medical
Benefit in respect of all branches.
6.3.1. Admittedly, it has been submitted that:
payment has been made by assessee without any bills.
It is also submitted that, payments made to employees are less than the limit prescribed under section 17(2
