https://www.taxtmi.com/caselaws?id=794315 LTC reimbursements paid to employees were found not to attract withholding consequences under section 201(1) or interest under section 201(1A) while the Madras High Court's interim restraint on tax deduction remained in force. The Tribunal followed earlier coordinate bench rulings on identical facts and held that the assessee was bound by the court's direction that no tax be deducted on such payments. Deduction contrary to that interim order would have conflicted with the judicial mandate, so the assessee could not be treated as an assessee in default and the default order was quashed. en-us Tue, 30 Jun 2026 00:00:00 +0530 Mon, 06 Jul 2026 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794315 LTC reimbursements paid to employees were found not to attract withholding consequences under section 201(1) or interest under section 201(1A) while the Madras High Court's interim restraint on tax deduction remained in force. The Tribunal followed earlier coordinate bench rulings on identical facts and held that the assessee was bound by the court's direction that no tax be deducted on such payments. Deduction contrary to that interim order would have conflicted with the judicial mandate, so the assessee could not be treated as an assessee in default and the default order was quashed. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794315