https://www.taxtmi.com/caselaws?id=328550 The tribunal upheld the decision of the Commissioner of Income Tax (Appeals) in favor of the non-resident assessee, ruling that interest under section 234B of the Income Tax Act was not chargeable when the income was subject to tax deduction at source under section 195. The Delhi High Court held that the responsibility for deducting tax at source lies with the payer, not the non-resident payee, and therefore, the non-resident was not liable for interest under section 234B. The revenue's appeal was dismissed, confirming the deletion of the interest under section 234B. en-us Fri, 03 Jun 2016 00:00:00 +0530 Tue, 07 Jun 2016 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328550 The tribunal upheld the decision of the Commissioner of Income Tax (Appeals) in favor of the non-resident assessee, ruling that interest under section 234B of the Income Tax Act was not chargeable when the income was subject to tax deduction at source under section 195. The Delhi High Court held that the responsibility for deducting tax at source lies with the payer, not the non-resident payee, and therefore, the non-resident was not liable for interest under section 234B. The revenue's appeal was dismissed, confirming the deletion of the interest under section 234B. Case-Laws Income Tax Fri, 03 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328550