SBI Cannot Be Treated as Assessee in Default for Non-Deduction of TDS on LTC Payments Made Under Court's Interim Order:

The ITAT Bangalore rules that no liability under Sections 201(1) and 201(1A) can arise where the employer refrained from deducting TDS in compliance with a High Court interim order.

ITAT Quashed the Tax Demand and Interest Raised Under Sections 201(1) and 201(1A)

Saima

Jul 28, 2026

Last update on Jul 28, 2026

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SBI Cannot Be Treated as Assessee in Default for Non-Deduction of TDS on LTC Payments Made Under Court's Interim Order

The ITAT Bangalore rules that no liability under Sections 201(1) and 201(1A) can arise where the employer refrained from deducting TDS in compliance with a High Court interim order.

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Saima

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Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.