TDS on Leave Travel Concession for foreign travel upheld, with default and consequential demand sustained

Tax deduction at source on Leave Fare Concession and Leave Travel Concession for foreign travel was in issue, with the assessee disputing default and the related demand under sections 201(1) and 201(1A). The matter was treated as covered by the Supreme Court's decision in the assessee's own case, so the finding of default and the consequential demand were upheld against the assessee.

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Issues: Whether the assessee was in default for failure to deduct tax at source on Leave Fare Concession Leave Travel Concession paid for foreign travel, and whether the consequential demand under section 201(1) and section 201(1A) of the Income-tax Act, 1961 was sustainable.

Analysis: The issue had already been decided against the assessee in its own case by the Supreme Court, and the appeals were treated as covered by that decision.

Conclusion: The challenge to the finding of default and the consequential demand failed.

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