https://www.taxtmi.com/caselaws?id=218872 An employer cannot be treated as an assessee in default, or made liable to interest, for the period during which a subsisting High Court interim order restrained deduction and remittance of tax on perquisites. Once that restraint was vacated, liability operated prospectively, and interest under Section 201(1A) arose only from the date the employer failed to comply after vacation of the interim protection. The objection that employee accommodation was not a taxable concession was treated as a factual issue for the concerned employees to raise in their own assessment proceedings before the Assessing Officer, and it was not entertained on behalf of the employer or the association in these proceedings. en-us Wed, 07 Nov 2012 00:00:00 +0530 Mon, 01 Jul 2013 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218872 An employer cannot be treated as an assessee in default, or made liable to interest, for the period during which a subsisting High Court interim order restrained deduction and remittance of tax on perquisites. Once that restraint was vacated, liability operated prospectively, and interest under Section 201(1A) arose only from the date the employer failed to comply after vacation of the interim protection. The objection that employee accommodation was not a taxable concession was treated as a factual issue for the concerned employees to raise in their own assessment proceedings before the Assessing Officer, and it was not entertained on behalf of the employer or the association in these proceedings. Case-Laws Income Tax Wed, 07 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218872