https://www.taxtmi.com/caselaws?id=64609 The Tribunal ruled in favor of the assessee regarding the default status for not deducting tax at source on various payments to employees. However, the Tribunal upheld interest liability under section 201(1A) on most payments, except for specific exemptions like transport expenses for sales staff and laundry expenses. The Tribunal directed the Assessing Officer to allow the assessee to provide details for certain payments and calculate the value of free or concessional air tickets for interest computation purposes. en-us Fri, 28 Jan 2005 00:00:00 +0530 Tue, 08 Feb 2011 18:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64609 The Tribunal ruled in favor of the assessee regarding the default status for not deducting tax at source on various payments to employees. However, the Tribunal upheld interest liability under section 201(1A) on most payments, except for specific exemptions like transport expenses for sales staff and laundry expenses. The Tribunal directed the Assessing Officer to allow the assessee to provide details for certain payments and calculate the value of free or concessional air tickets for interest computation purposes. Case-Laws Income Tax Fri, 28 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64609