https://www.taxtmi.com/caselaws?id=210114 HC held that interest u/s 234B is not chargeable where the assessee's income is under the head "Salaries" and subject to TDS u/s 192. In such cases, the assessee is not liable to pay advance tax u/s 208; the obligation is on the employer to deduct tax at source, and failure to do so attracts interest u/s 201(1A) from the employer, not the employee. The assessee becomes directly liable to tax only at the stage of self-assessment u/s 191. HC therefore upheld the Tribunal's view and directed the AO to pass consequential orders, deciding the issue in favour of assessee. en-us Thu, 07 Apr 2011 00:00:00 +0530 Thu, 27 Nov 2025 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210114 HC held that interest u/s 234B is not chargeable where the assessee's income is under the head "Salaries" and subject to TDS u/s 192. In such cases, the assessee is not liable to pay advance tax u/s 208; the obligation is on the employer to deduct tax at source, and failure to do so attracts interest u/s 201(1A) from the employer, not the employee. The assessee becomes directly liable to tax only at the stage of self-assessment u/s 191. HC therefore upheld the Tribunal's view and directed the AO to pass consequential orders, deciding the issue in favour of assessee. Case-Laws Income Tax Thu, 07 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210114