https://www.taxtmi.com/caselaws?id=208370 The High Court dismissed all appeals as no substantial question of law arose. The charging of interest under Section 234-B of the Income-Tax Act was contested, with the court ruling that no advance tax was due as income was taxed at the source. The tax effect fell below the threshold per CBDT guidelines, rendering the appeals non-entertainable. The court relied on a Division Bench judgment to support the decision. The liability to pay advance tax was also refuted, leading to the dismissal of the appeals based on established legal principles and precedents. en-us Fri, 23 Dec 2011 00:00:00 +0530 Tue, 10 Jan 2012 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208370 The High Court dismissed all appeals as no substantial question of law arose. The charging of interest under Section 234-B of the Income-Tax Act was contested, with the court ruling that no advance tax was due as income was taxed at the source. The tax effect fell below the threshold per CBDT guidelines, rendering the appeals non-entertainable. The court relied on a Division Bench judgment to support the decision. The liability to pay advance tax was also refuted, leading to the dismissal of the appeals based on established legal principles and precedents. Case-Laws Income Tax Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208370