https://www.taxtmi.com/caselaws?id=791403 Non-deduction of tax at source on leave fare/travel concession payments did not attract section 201 consequences where the assessee acted during a period governed by binding interim High Court directions restraining deduction. The Tribunal noted that the exemption dispute under section 10(5) had already been decided against the assessee by the Supreme Court, but the limited question was whether compliance with judicial orders could still constitute default. It applied coordinate bench and High Court authorities holding that tax deduction obligations cannot be enforced inconsistently with binding court directions. The assessee was therefore not an assessee in default under section 201(1), and interest under section 201(1A) did not survive. en-us Fri, 08 May 2026 00:00:00 +0530 Mon, 11 May 2026 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791403 Non-deduction of tax at source on leave fare/travel concession payments did not attract section 201 consequences where the assessee acted during a period governed by binding interim High Court directions restraining deduction. The Tribunal noted that the exemption dispute under section 10(5) had already been decided against the assessee by the Supreme Court, but the limited question was whether compliance with judicial orders could still constitute default. It applied coordinate bench and High Court authorities holding that tax deduction obligations cannot be enforced inconsistently with binding court directions. The assessee was therefore not an assessee in default under section 201(1), and interest under section 201(1A) did not survive. Case-Laws Income Tax Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791403