STATE BANK OF INDIA vs ITO(TDS)
Whether the assessee bank can be treated as an assessee in default under sections 201(1) and 201(1A) for short deduction of tax from employees' LFC reimbursements for foreign travel during the period when interim directions dated 25.04.2014 read with 16.02.2015 issued by the Hon'ble Madras High Court were operative --- Held No; the assessee cannot be treated as in default.
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