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GUJARAT HIGH COURT
K.S. Jhaveri, K.J. Thaker, JJ
COMMISSIONER OF INCOME TAX (TDS) – Appellant
Versus
OIL & NATURAL GAS CORPORATION (INDIA) LTD – Respondent
| Table of Content |
|---|
| 1. appellant challenges the tribunal's ruling regarding the nature of uniform allowance. (Para 1 , 2) |
| 2. survey details revealing allowance classifications and employer's responses. (Para 4 , 5) |
| 3. discussions on statutory obligations and tax implications for allowances. (Para 10 , 18) |
| 4. final ruling confirms allowances are exempt from tds. (Para 21) |
JUDGEMENT
(PER : HONOURABLE MR.JUSTICE KS JHAVERI)
1. By way of these appeals, the appellant- Revenue has challenged (1) the judgment and order dated 16.11.2012 passed in ITA No. 184/Ahd/2010 for AY 2009-10, (2) ITA No. 609, 611/Ahd/2010 for AY 2009-10, (3) ITA No. 1343/Ahd/2010 for AY 2009-10, (4) ITA No. 185/Ahd/2010 for AY 2009-10, and (5) the judgment and order dated 11.1.2013 passed in ITA Nos. 153/2012 for AY 2007-08, (6) ITA No. 154/2012 for AY 2008-09, (7) ITA No. 156/2012 for AY 2006-07, (8) ITA No. 157/2012 for AY 2007-08, (9) ITA No. 158/2012 for AY 2008- 09, (10) ITA No. 283/2012 for AY 2006-07, (11) ITA No. 284/2012 for AY 2007-08, (12) ITA No. 285/2012 for AY 2008-09, (13) ITA No. 286/2012 for AY 2009-10, (14) ITA No. 329/2012 for AY 2006-07, (15) ITA No. 330/2012 for AY 2007-08,
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