https://www.taxtmi.com/caselaws?id=118811 An employer's TDS obligations depend on making a fair and honest estimate of employee income, and bona fide treatment of reimbursements or allowances as non-taxable will not, by itself, make the employer an assessee in default when taxability is debatable. In such circumstances, recovery of short deduction under section 201 and interest under section 201(1A) is not justified merely because the revenue adopts a different view. The note also states that where the employer had filed the relevant TDS return and the competent authorities were authorised to act under Chapter XVII-B, a jurisdictional objection to survey, inquiry and order-making under the TDS provisions was unsupported. en-us Fri, 16 Sep 2005 00:00:00 +0530 Fri, 06 Jul 2012 10:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118811 An employer's TDS obligations depend on making a fair and honest estimate of employee income, and bona fide treatment of reimbursements or allowances as non-taxable will not, by itself, make the employer an assessee in default when taxability is debatable. In such circumstances, recovery of short deduction under section 201 and interest under section 201(1A) is not justified merely because the revenue adopts a different view. The note also states that where the employer had filed the relevant TDS return and the competent authorities were authorised to act under Chapter XVII-B, a jurisdictional objection to survey, inquiry and order-making under the TDS provisions was unsupported. Case-Laws Income Tax Fri, 16 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118811