https://www.taxtmi.com/caselaws?id=469830 Where leave fare concession reimbursements were paid to employees during the subsistence of the Madras HC interim order restraining tax deduction, the assessee could not be treated as an assessee in default under section 201 for not deducting tax at source. The Tribunal noted that the operative court directions then in force required the employer to refrain from deduction, with tax liability arising only if the writ petition ultimately failed. Following the coordinate bench ruling in the assessee's own case for the same year, the Tribunal held that no contrary deduction could be demanded. The consequential interest levy under section 201(1A) also failed, and the demand was deleted. en-us Fri, 30 May 2025 00:00:00 +0530 Mon, 06 Jul 2026 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469830 Where leave fare concession reimbursements were paid to employees during the subsistence of the Madras HC interim order restraining tax deduction, the assessee could not be treated as an assessee in default under section 201 for not deducting tax at source. The Tribunal noted that the operative court directions then in force required the employer to refrain from deduction, with tax liability arising only if the writ petition ultimately failed. Following the coordinate bench ruling in the assessee's own case for the same year, the Tribunal held that no contrary deduction could be demanded. The consequential interest levy under section 201(1A) also failed, and the demand was deleted. Case-Laws Income Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469830