https://www.taxtmi.com/caselaws?id=118811 Employer TDS liability depends on a fair and bona fide estimate of employees' taxable income. Where reimbursements or allowances have debatable taxability and the employer reasonably treats them as non-taxable, a later contrary revenue view does not make the employer an assessee in default. Recovery for short deduction under section 201 and consequential interest under section 201(1A) are therefore not justified solely on that basis. Jurisdiction under the TDS provisions is supported where the relevant TDS return was filed with the TDS officer and competent authorities authorised administration of Chapter XVII-B matters. 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 Employer TDS liability depends on a fair and bona fide estimate of employees' taxable income. Where reimbursements or allowances have debatable taxability and the employer reasonably treats them as non-taxable, a later contrary revenue view does not make the employer an assessee in default. Recovery for short deduction under section 201 and consequential interest under section 201(1A) are therefore not justified solely on that basis. Jurisdiction under the TDS provisions is supported where the relevant TDS return was filed with the TDS officer and competent authorities authorised administration of Chapter XVII-B matters. Case-Laws Income Tax Fri, 16 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118811