https://www.taxtmi.com/caselaws?id=181433 The High Court of Uttarakhand dismissed the appeal, affirming the decision of the Income Tax Appellate Tribunal that the individual assessee, a non-resident foreign company, was not liable to pay interest under Section 234B of the Income Tax Act, 1961. The Court held that the assessee could not be held responsible for the employer's failure to deduct tax at source under Section 195 of the Act, emphasizing that individual liability does not arise when it is the duty of the employer to deduct tax at source. en-us Fri, 08 Aug 2008 00:00:00 +0530 Sat, 16 Apr 2016 17:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181433 The High Court of Uttarakhand dismissed the appeal, affirming the decision of the Income Tax Appellate Tribunal that the individual assessee, a non-resident foreign company, was not liable to pay interest under Section 234B of the Income Tax Act, 1961. The Court held that the assessee could not be held responsible for the employer's failure to deduct tax at source under Section 195 of the Act, emphasizing that individual liability does not arise when it is the duty of the employer to deduct tax at source. Case-Laws Income Tax Fri, 08 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181433