https://www.taxtmi.com/caselaws?id=206387 The Public Broadcasting Company of Japan was treated as an assessee in default under Sections 201 and 201(1) and 201(1A) of the Income Tax Act due to issues with expatriate employees' salaries and citizen tax deductions. The Commissioner of Income Tax (Appeals) excluded citizen tax as an overriding charge on salary income but upheld the default under Sections 201(1) and 201(1A) for multiple financial years. However, the subsequent Supreme Court orders clarified the limitation issue and resolved the debate on tax deduction on foreign salary payments, leading to the dismissal of the appeals and quashing of proceedings initiated by the Assessing Officer. en-us Wed, 11 May 2011 00:00:00 +0530 Sun, 30 Oct 2011 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206387 The Public Broadcasting Company of Japan was treated as an assessee in default under Sections 201 and 201(1) and 201(1A) of the Income Tax Act due to issues with expatriate employees' salaries and citizen tax deductions. The Commissioner of Income Tax (Appeals) excluded citizen tax as an overriding charge on salary income but upheld the default under Sections 201(1) and 201(1A) for multiple financial years. However, the subsequent Supreme Court orders clarified the limitation issue and resolved the debate on tax deduction on foreign salary payments, leading to the dismissal of the appeals and quashing of proceedings initiated by the Assessing Officer. Case-Laws Income Tax Wed, 11 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206387