JAYANT PATEL, J.

1. In all appeals, common question of law has been formulated by the revenue for consideration of this court. The same reads as under:

“Whether on facts & in law the ITAT was right in holding that payment of uniform allowance etc. to the employees by the assessee is liable for FBT and by holding so it did not consider the fact that the payment of uniform allowance was nothing but additional salary paid in the form of an allowance within the meaning of section 17(1)(iv) attracting the TDS provisions of section 192 of the I.T. Act?”

2. The common facts are that AO found that the assessee did not deduct TDS from the payment/reimbursement of the allowance for the uniform and therefore, the assessee was found to be treated as in default and the order under section 201(1)/201(1A) of the Act was passed by AO. The matter was carried in appeal before the CIT (Appeals) and in the appeal, the CIT (Appeals) held in favour of the assessee. The matter was further carried in appeal by the revenue before the Tribunal and the Tribunal dismissed the appeal. Under the circumstances, present appeals have been preferred by the revenue, wherein the aforesaid substantial question of la