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State Bank of India Vs ACIT (TDS) (ITAT Chennai)

ITAT ChennaiIncome TaxSection 201/201(1A)AY 2015-16Faisla: Revenue ke favour mein

Case ke facts

SBI ne employees ko foreign travel LTC diya. Uspar TDS nahi kaata. Department ne demand raise kiya.

Mudda (Issue)

Kya foreign trip LTC par TDS lagta hai?

Faisla (Held)

ITAT ne SBI ko assessee-in-default mana. Bola, foreign travel LTC par TDS kaatna tha.

Practical takeaway

Agar employee ko foreign travel LTC reimburse kar rahe ho to TDS kaatna compulsory hai, warna penalty lagegi.

Original report: TaxGuru

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Income tax notice ka jawab

Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-06.

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