https://www.taxtmi.com/caselaws?id=268464 For a non-resident assessee whose income was wholly subject to tax deduction at source, the advance tax scheme did not require a separate advance tax payment on that income. On that basis, the Tribunal held that interest for default in advance tax under sections 234B and 234C could not be charged. The assessee's substantive challenge to taxability was not pressed, so the dispute was confined to interest, which was decided in favour of the assessee and against the Revenue. en-us Tue, 29 Sep 2015 00:00:00 +0530 Wed, 04 Nov 2015 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268464 For a non-resident assessee whose income was wholly subject to tax deduction at source, the advance tax scheme did not require a separate advance tax payment on that income. On that basis, the Tribunal held that interest for default in advance tax under sections 234B and 234C could not be charged. The assessee's substantive challenge to taxability was not pressed, so the dispute was confined to interest, which was decided in favour of the assessee and against the Revenue. Case-Laws Income Tax Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268464