https://www.taxtmi.com/caselaws?id=469849 Non-deduction of tax at source made in compliance with binding interim High Court directions could not be treated as default under section 201(1) of the Income-tax Act, 1961. The Tribunal applied the principle that the obligation to deduct tax under section 192 must yield to a judicial restraint order, so failure to deduct on leave travel concession payments did not attract assessee-in-default consequences. Once the foundation for default failed, the consequential interest charge under section 201(1A) also could not survive. en-us Thu, 09 Apr 2026 00:00:00 +0530 Mon, 06 Jul 2026 20:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469849 Non-deduction of tax at source made in compliance with binding interim High Court directions could not be treated as default under section 201(1) of the Income-tax Act, 1961. The Tribunal applied the principle that the obligation to deduct tax under section 192 must yield to a judicial restraint order, so failure to deduct on leave travel concession payments did not attract assessee-in-default consequences. Once the foundation for default failed, the consequential interest charge under section 201(1A) also could not survive. Case-Laws Income Tax Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469849