https://www.taxtmi.com/caselaws?id=796674 Binding interim judicial directions restraining tax deduction on leave travel concession payments involving foreign travel override the employer's statutory withholding obligation for the period those directions remain operative. Although the underlying exemption was unavailable on the merits, a later decision resolving that issue could not retrospectively impose default liability where the employer complied with the interim directions. The employer therefore could not be treated as an assessee in default under section 201(1), and consequential interest under section 201(1A) was not chargeable. en-us Fri, 31 Jul 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796674 Binding interim judicial directions restraining tax deduction on leave travel concession payments involving foreign travel override the employer's statutory withholding obligation for the period those directions remain operative. Although the underlying exemption was unavailable on the merits, a later decision resolving that issue could not retrospectively impose default liability where the employer complied with the interim directions. The employer therefore could not be treated as an assessee in default under section 201(1), and consequential interest under section 201(1A) was not chargeable. Case-Laws Income Tax Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796674