https://www.taxtmi.com/caselaws?id=796004 An employer complying with a subsisting interim judicial direction requiring leave travel concession reimbursements to be paid without tax deduction cannot be treated as an assessee in default under sections 201(1) and 201(1A). The direction treated the reimbursements as not constituting income for tax deduction purposes during the relevant assessment year, while preserving employees' tax liability if the writ proceedings failed. On materially identical facts, the applicable High Court decision established that compliance with the binding direction involved no actionable failure to deduct tax under section 192. Tax and consequential interest were therefore inapplicable. en-us Mon, 27 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796004 An employer complying with a subsisting interim judicial direction requiring leave travel concession reimbursements to be paid without tax deduction cannot be treated as an assessee in default under sections 201(1) and 201(1A). The direction treated the reimbursements as not constituting income for tax deduction purposes during the relevant assessment year, while preserving employees' tax liability if the writ proceedings failed. On materially identical facts, the applicable High Court decision established that compliance with the binding direction involved no actionable failure to deduct tax under section 192. Tax and consequential interest were therefore inapplicable. Case-Laws Income Tax Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796004