https://www.taxtmi.com/caselaws?id=797386 Foreign-travel leave fare concession payments ordinarily attract tax deduction at source because they are not exempt from tax. However, where an operative interim judicial direction expressly restrains deduction from those reimbursements, the payer must comply with that direction. Compliance precludes treatment of the payer as an assessee in default under Section 201(1) of the Income-tax Act, 1961 for non-deduction on the affected payments. en-us Wed, 12 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797386 Foreign-travel leave fare concession payments ordinarily attract tax deduction at source because they are not exempt from tax. However, where an operative interim judicial direction expressly restrains deduction from those reimbursements, the payer must comply with that direction. Compliance precludes treatment of the payer as an assessee in default under Section 201(1) of the Income-tax Act, 1961 for non-deduction on the affected payments. Case-Laws Income Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797386