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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Supreme Court Dismisses Petition Due to Low Tax Impact, Leaving Legal Questions Unresolved and Closing All Applications.</h1> The SC dismissed the special leave petition on grounds of low tax effect, as per a notification from the Ministry of Finance. The ruling leaves the ... Maintainability of appeal on low tax effect - Liability to pay interest u/s 234B - non payment of tax in respect of Assessment Year 2005-06 and 2006-07 - as decided by HC [2020 (9) TMI 873 - KARNATAKA HIGH COURT] legal position as it existed for the relevant Assessment Years prior to insertion of proviso to Section 209(1) of the Act, it is clear that if payer who was required to make payments to non resident had defaulted in deducting the tax at source from such payments, the non resident is not absolved from payment of taxes thereupon and non resident is liable to pay tax and the question of payment of advance tax would not arise. HELD THAT:- The special leave is disposed of owing to low tax effect.Question of law, if any, is kept open. Pending application(s), if any, shall stand disposed of. The Supreme Court disposed of the special leave petition due to low tax effect based on a notification from the Ministry of Finance. The question of law remains open, and any pending applications are disposed of.

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