https://www.taxtmi.com/caselaws?id=473223 Binding interim judicial directions preventing tax deduction govern leave travel concession payments involving foreign travel during the period those directions are in force. The statutory obligation to deduct tax must be applied alongside those directions. Non-deduction in compliance with them does not make the payer an assessee in default or attract the associated demand and interest. A subsequent decision on the exemption for foreign travel cannot retrospectively create a default for the period covered by the directions. en-us Tue, 25 Aug 2026 00:00:00 +0530 Mon, 09 Nov 2026 15:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=473223 Binding interim judicial directions preventing tax deduction govern leave travel concession payments involving foreign travel during the period those directions are in force. The statutory obligation to deduct tax must be applied alongside those directions. Non-deduction in compliance with them does not make the payer an assessee in default or attract the associated demand and interest. A subsequent decision on the exemption for foreign travel cannot retrospectively create a default for the period covered by the directions. Case-Laws Income Tax Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=473223