https://www.taxtmi.com/caselaws?id=237334 The High Court upheld the decision of the Income Tax Appellate Tribunal (ITAT) in favor of the assessee, dismissing the Income Tax Appeal. The court emphasized the importance of a bonafide belief in tax deduction decisions and the employer's responsibility under the Income Tax Act. The ITAT had found the assessee's actions to be bonafide in not deducting tax on conveyance allowance, based on reasonable grounds and discussions with the Income Tax Officer (TDS). The court ruled that the assessee should not be treated as a defaulting assessee under Section 201 of the Income Tax Act. en-us Wed, 04 Sep 2013 00:00:00 +0530 Tue, 03 Jan 2017 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237334 The High Court upheld the decision of the Income Tax Appellate Tribunal (ITAT) in favor of the assessee, dismissing the Income Tax Appeal. The court emphasized the importance of a bonafide belief in tax deduction decisions and the employer's responsibility under the Income Tax Act. The ITAT had found the assessee's actions to be bonafide in not deducting tax on conveyance allowance, based on reasonable grounds and discussions with the Income Tax Officer (TDS). The court ruled that the assessee should not be treated as a defaulting assessee under Section 201 of the Income Tax Act. Case-Laws Income Tax Wed, 04 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237334