https://www.taxtmi.com/caselaws?id=59397 The ITAT reversed the decisions of the AO and CIT(A), ruling in favor of the appellant. The expenditure on transport facility for employees was deemed not to be 'perquisites,' hence not subject to TDS under section 192. Consequently, the appellant was not considered an 'assessee in default' under section 201(1), and the imposition of interest under section 201(1A) was deemed unjustified. The appellant's appeal was successful. en-us Mon, 16 Feb 2009 00:00:00 +0530 Wed, 05 Jun 2013 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59397 The ITAT reversed the decisions of the AO and CIT(A), ruling in favor of the appellant. The expenditure on transport facility for employees was deemed not to be 'perquisites,' hence not subject to TDS under section 192. Consequently, the appellant was not considered an 'assessee in default' under section 201(1), and the imposition of interest under section 201(1A) was deemed unjustified. The appellant's appeal was successful. Case-Laws Income Tax Mon, 16 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59397