https://www.taxtmi.com/caselaws?id=13677 The High Court upheld the Tribunal's decision, ruling that the assessee was not in default for failing to deduct tax at source. The Court emphasized that the exemption granted by the competent authority absolved the assessee from any wrongdoing, as the authority had authorized non-deduction of tax before the deadline for depositing any deducted amount. Consequently, the Court dismissed the appeal, stating that no substantial question of law arose for consideration in this case. en-us Mon, 24 Oct 2005 00:00:00 +0530 Sun, 06 Feb 2011 02:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13677 The High Court upheld the Tribunal's decision, ruling that the assessee was not in default for failing to deduct tax at source. The Court emphasized that the exemption granted by the competent authority absolved the assessee from any wrongdoing, as the authority had authorized non-deduction of tax before the deadline for depositing any deducted amount. Consequently, the Court dismissed the appeal, stating that no substantial question of law arose for consideration in this case. Case-Laws Income Tax Mon, 24 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13677