STATE BANK OF INDIA vs. THE ASSISTANT COMMISSIONER
Appeals stand dismissed
ITA/669/2018HC Karnataka17 Dec 2021
Bench: S.SUJATHA,RAVI V HOSMANI
Section 260
TDS], Kanpur
[(2016) 158 ITD 194 (Luck–Trib)], dismissed the
appeals. The fact that the employees departed from a
place in India and ended up his journey in a place in
India should have been considered and atleast the cost
for the shortage route incurred by the employee should
have been considered for exemption under Section
