https://www.taxtmi.com/caselaws?id=801877 Tax deduction at source default does not arise where an employer, while making leave fare concession reimbursements involving foreign travel, complies with an operative interim judicial direction requiring the reimbursement not to be treated as income for TDS. Although such reimbursements may be substantively taxable and ineligible for leave fare concession exemption, compliance with the binding interim direction precludes treatment as an assessee in default. A later declaration of the substantive tax position cannot retrospectively convert that compliant conduct into a default. Consequently, interest consequential to the alleged TDS default does not survive. en-us Thu, 22 Oct 2026 00:00:00 +0530 Wed, 28 Oct 2026 07:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801877 Tax deduction at source default does not arise where an employer, while making leave fare concession reimbursements involving foreign travel, complies with an operative interim judicial direction requiring the reimbursement not to be treated as income for TDS. Although such reimbursements may be substantively taxable and ineligible for leave fare concession exemption, compliance with the binding interim direction precludes treatment as an assessee in default. A later declaration of the substantive tax position cannot retrospectively convert that compliant conduct into a default. Consequently, interest consequential to the alleged TDS default does not survive. Case-Laws Income Tax Thu, 22 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801877