https://www.taxtmi.com/caselaws?id=120511 The Tribunal upheld the CIT(A)'s order, ruling that tax deductible at source must be excluded when computing advance tax liability, regardless of whether it was actually deducted. This decision resulted in no advance tax being payable by the assessees, leading to the deletion of interest charged under section 234B. The revenue's appeals were dismissed. en-us Fri, 30 May 2008 00:00:00 +0530 Fri, 20 Jul 2012 16:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120511 The Tribunal upheld the CIT(A)'s order, ruling that tax deductible at source must be excluded when computing advance tax liability, regardless of whether it was actually deducted. This decision resulted in no advance tax being payable by the assessees, leading to the deletion of interest charged under section 234B. The revenue's appeals were dismissed. Case-Laws Income Tax Fri, 30 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120511