Tag Archives: IN THE ITAT RAJKOT BENCH

Compliance with High Court Stay Negates Assessee in Default Status and Interest for Non-Deduction of TDS on Foreign Travel LTC

By | August 21, 2026

Compliance with High Court Stay Negates Assessee in Default Status and Interest for Non-Deduction of TDS on Foreign Travel LTC Issue Whether an employer-deductor can be treated as an “assessee in default” under Section 201(1) and charged interest under Section 201(1A) for non-deduction of tax at source under Section 192 on Leave Travel Concession/Leave Fair… Read More »