https://www.taxtmi.com/caselaws?id=309582 Tax credit for leave travel concession TDS cannot be denied where the employer has already deducted and deposited the tax, so the assessee is entitled to corresponding credit in accordance with law. Interest under sections 234B and 234C was also held not leviable on the assessee where the employer had already been treated as the defaulting deductor and interest had been charged from the employer under section 201 and section 201(1A). The discussion therefore records that the assessee obtained relief on both the TDS credit and consequential interest issues, with the remaining ground not pursued. en-us Fri, 04 Oct 2019 00:00:00 +0530 Mon, 11 Sep 2023 22:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309582 Tax credit for leave travel concession TDS cannot be denied where the employer has already deducted and deposited the tax, so the assessee is entitled to corresponding credit in accordance with law. Interest under sections 234B and 234C was also held not leviable on the assessee where the employer had already been treated as the defaulting deductor and interest had been charged from the employer under section 201 and section 201(1A). The discussion therefore records that the assessee obtained relief on both the TDS credit and consequential interest issues, with the remaining ground not pursued. Case-Laws Income Tax Fri, 04 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309582