STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER
Appeals stand dismissed
ITA/644/2018HC Karnataka17 Dec 2021
Bench: S.SUJATHA,RAVI V HOSMANI
Section 260
TDS from the salary of the
employees, LTC was considered exempted under Section
10(5) of the Act read with Rule 2B of the Income Tax
Rules, 1962 (‘Rules’ for short).
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5.
A survey under Section 133A of the Act was
conducted in the business
