State Bank of India vs. Assistant Commissioner of Income Tax

Parties Involved

Facts Summary

The appellant, State Bank of India, challenged the judgment of the Delhi High Court which dismissed the appeal filed by the appellant and upheld the order passed by the Income Tax Appellate Tribunal (ITAT) dated 09.07.2019. The High Court held the appellant as an assessee in default for the Assessment Year (AY) 2013-14 for not deducting TDS of its employees. The issue in question was whether the appellant was in default for not deducting tax at source while releasing payments to its employees as Leave Travel Concession (LTC). The appellant argued that the employees did travel from one designated place in India to another, and the payments were for the shortest route between two designated places within India. However, the employees' travel involved a foreign leg and was not the shortest route, according to the Revenue.…

Legal Issues

• 1. Whether the appellant was in default for not deducting tax at source while releasing payments to its employees as Leave Travel Concession (LTC).

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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