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    <title>Entity Not Liable as &quot;Assessee in Default&quot; for Non-Deduction of TDS on Cash Medical Benefits u/s 192.</title>
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    <description>TDS u/s 192 - non deduction of TDS on Cash medical benefit to employees - treating the assessee as, “assessee in default&quot; - time limit for issue of notice u/s 201 - the belief of the assessee on that point was bona fide. Since the estimate made by the assessee has been held to be honest and bona fide, the assessee could not be treated as “assessee in default” - AT</description>
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      <description>TDS u/s 192 - non deduction of TDS on Cash medical benefit to employees - treating the assessee as, “assessee in default&quot; - time limit for issue of notice u/s 201 - the belief of the assessee on that point was bona fide. Since the estimate made by the assessee has been held to be honest and bona fide, the assessee could not be treated as “assessee in default” - AT</description>
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