https://www.taxtmi.com/caselaws?id=793445 Binding interim judicial directions restraining tax deduction on leave travel concession payments prevented the payer from being treated as an assessee in default under section 201(1). The Tribunal applied its coordinate bench view and Kerala High Court reasoning to hold that statutory withholding default cannot be fastened where the payer complies with subsisting court orders, so the demand under sections 201(1) and 201(1A) was deleted. Once that foundation failed, the consequential penalty under section 271C also lacked an independent basis and was deleted. en-us Fri, 12 Jun 2026 00:00:00 +0530 Tue, 16 Jun 2026 08:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793445 Binding interim judicial directions restraining tax deduction on leave travel concession payments prevented the payer from being treated as an assessee in default under section 201(1). The Tribunal applied its coordinate bench view and Kerala High Court reasoning to hold that statutory withholding default cannot be fastened where the payer complies with subsisting court orders, so the demand under sections 201(1) and 201(1A) was deleted. Once that foundation failed, the consequential penalty under section 271C also lacked an independent basis and was deleted. Case-Laws Income Tax Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793445