https://www.taxtmi.com/caselaws?id=362288 The ITAT Kolkata upheld the decision to treat the assessee as in default for non-deduction of tax at source from car running and maintenance expenses paid to employees for official duties. The failure to maintain requisite details led to the perquisite being taxable, justifying the default status. The ITAT affirmed the CIT(A)'s decision and dismissed the appeals, maintaining the orders passed under section 201(1)/201(1A) for both assessment years. en-us Wed, 20 Jun 2018 00:00:00 +0530 Fri, 22 Jun 2018 09:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362288 The ITAT Kolkata upheld the decision to treat the assessee as in default for non-deduction of tax at source from car running and maintenance expenses paid to employees for official duties. The failure to maintain requisite details led to the perquisite being taxable, justifying the default status. The ITAT affirmed the CIT(A)'s decision and dismissed the appeals, maintaining the orders passed under section 201(1)/201(1A) for both assessment years. Case-Laws Income Tax Wed, 20 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362288