https://www.taxtmi.com/caselaws?id=802666 Reasonable cause protects against penalty under section 271C of the Income-tax Act, 1961 for failure to deduct tax at source. Under section 273B, interim High Court directions that precluded tax deduction from leave travel concession reimbursements involving foreign travel provided such cause, and the penalty was quashed. The deduction issue remained debatable for the relevant year, while the Revenue's precedent concerned an earlier assessment year. Separate proceedings concerning tax and interest remained pending. en-us Wed, 07 Oct 2026 00:00:00 +0530 Fri, 13 Nov 2026 08:45:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802666 Reasonable cause protects against penalty under section 271C of the Income-tax Act, 1961 for failure to deduct tax at source. Under section 273B, interim High Court directions that precluded tax deduction from leave travel concession reimbursements involving foreign travel provided such cause, and the penalty was quashed. The deduction issue remained debatable for the relevant year, while the Revenue's precedent concerned an earlier assessment year. Separate proceedings concerning tax and interest remained pending. Case-Laws Income Tax Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802666