https://www.taxtmi.com/caselaws?id=215622 The Tribunal allowed the appeals filed by the assessee, determining that the payments to HP, AP(HK) were reimbursements of expenses without any income element. Consequently, the assessee was not required to deduct tax at source, was not considered 'an assessee in default' under Section 201(1), and the imposition of interest under Section 201(1A) was deemed unsustainable. en-us Wed, 04 Jul 2012 00:00:00 +0530 Wed, 13 Apr 2016 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215622 The Tribunal allowed the appeals filed by the assessee, determining that the payments to HP, AP(HK) were reimbursements of expenses without any income element. Consequently, the assessee was not required to deduct tax at source, was not considered 'an assessee in default' under Section 201(1), and the imposition of interest under Section 201(1A) was deemed unsustainable. Case-Laws Income Tax Wed, 04 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215622