https://www.taxtmi.com/caselaws?id=468146 Section 192(2B) permits salary withholding only when an employee furnishes particulars of other income; absent those particulars, an employer cannot deduct tax on non-salary income merely because it is also the employer. On that interpretation, treatment as an assessee in default under section 201(1) was not sustainable, and consequential interest under section 201(1A) also could not stand. The short-deduction demand was set aside. en-us Mon, 03 Feb 2025 00:00:00 +0530 Fri, 17 Apr 2026 22:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468146 Section 192(2B) permits salary withholding only when an employee furnishes particulars of other income; absent those particulars, an employer cannot deduct tax on non-salary income merely because it is also the employer. On that interpretation, treatment as an assessee in default under section 201(1) was not sustainable, and consequential interest under section 201(1A) also could not stand. The short-deduction demand was set aside. Case-Laws Income Tax Mon, 03 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468146