https://www.taxtmi.com/caselaws?id=118874 The Tribunal held that the employer cannot be declared in default for believing conveyance allowance is not taxable. Consequently, the interest under section 201(1A) and the deficit tax demand were not upheld. The assessee's appeals were allowed, and the revenue's appeals were dismissed. en-us Mon, 29 Aug 2005 00:00:00 +0530 Fri, 06 Jul 2012 14:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118874 The Tribunal held that the employer cannot be declared in default for believing conveyance allowance is not taxable. Consequently, the interest under section 201(1A) and the deficit tax demand were not upheld. The assessee's appeals were allowed, and the revenue's appeals were dismissed. Case-Laws Income Tax Mon, 29 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118874