https://www.taxtmi.com/caselaws?id=793476 Where Leave Fare Concession travel included a foreign leg, the substantive exemption under section 10(5) was rejected on merits, leaving the employer with a withholding obligation under section 192. The Tribunal noted that interim judicial directions then in force could affect deduction only where they were binding and applicable to the assessee, but found no specific interim order shown for the assessee before it. On that basis, it treated the assessee as in default under section 201(1) for non-deduction of tax at source and sustained consequential interest under section 201(1A). en-us Tue, 19 May 2026 00:00:00 +0530 Tue, 16 Jun 2026 15:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793476 Where Leave Fare Concession travel included a foreign leg, the substantive exemption under section 10(5) was rejected on merits, leaving the employer with a withholding obligation under section 192. The Tribunal noted that interim judicial directions then in force could affect deduction only where they were binding and applicable to the assessee, but found no specific interim order shown for the assessee before it. On that basis, it treated the assessee as in default under section 201(1) for non-deduction of tax at source and sustained consequential interest under section 201(1A). Case-Laws Income Tax Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793476