https://www.taxtmi.com/caselaws?id=214431 The Tribunal upheld the CIT(A)'s decision, ruling that the assessees were not liable to pay interest under Section 234B due to the payer's failure to deduct tax at source under Section 195. The Tribunal emphasized that the obligation to deduct tax lies with the payer, and in case of default, the non-resident is liable to pay tax but not advance tax. Therefore, no interest under Section 234B could be imposed on the non-resident assessees. en-us Fri, 21 Oct 2011 00:00:00 +0530 Tue, 19 Jun 2012 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214431 The Tribunal upheld the CIT(A)'s decision, ruling that the assessees were not liable to pay interest under Section 234B due to the payer's failure to deduct tax at source under Section 195. The Tribunal emphasized that the obligation to deduct tax lies with the payer, and in case of default, the non-resident is liable to pay tax but not advance tax. Therefore, no interest under Section 234B could be imposed on the non-resident assessees. Case-Laws Income Tax Fri, 21 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214431