https://www.taxtmi.com/caselaws?id=797945 Estimated year-end provisions do not require tax deduction at source under sections 194C, 194H or 194I where no liability has crystallised and no ascertainable amount is credited or payable to an identifiable payee. Accounting estimates recorded before invoices are received, then reversed and subjected to tax deduction when liabilities crystallise, do not create assessee-in-default liability under section 201(1). Where the related expenditure has already been disallowed for non-deduction of tax under section 40(a)(ia), the same default cannot support a further demand under section 201(1). Interest under section 201(1A) is consequential and cannot survive without a sustainable principal default. en-us Thu, 20 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797945 Estimated year-end provisions do not require tax deduction at source under sections 194C, 194H or 194I where no liability has crystallised and no ascertainable amount is credited or payable to an identifiable payee. Accounting estimates recorded before invoices are received, then reversed and subjected to tax deduction when liabilities crystallise, do not create assessee-in-default liability under section 201(1). Where the related expenditure has already been disallowed for non-deduction of tax under section 40(a)(ia), the same default cannot support a further demand under section 201(1). Interest under section 201(1A) is consequential and cannot survive without a sustainable principal default. Case-Laws Income Tax Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797945