https://www.taxtmi.com/caselaws?id=351418 The Tribunal dismissed the Revenue's appeal against the Ld. CIT(A)'s order, ruling that interest u/s. 234B was not applicable to payments to the non-resident Assessee subject to tax deduction at source u/s. 195. Citing precedents and case laws, the Tribunal upheld the deletion of the interest, as all payments to the Assessee were subject to tax deduction at source. The decision aligned with earlier rulings in the Assessee's favor, leading to the affirmation of the Ld. CIT(A)'s order. en-us Wed, 22 Nov 2017 00:00:00 +0530 Fri, 24 Nov 2017 06:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351418 The Tribunal dismissed the Revenue's appeal against the Ld. CIT(A)'s order, ruling that interest u/s. 234B was not applicable to payments to the non-resident Assessee subject to tax deduction at source u/s. 195. Citing precedents and case laws, the Tribunal upheld the deletion of the interest, as all payments to the Assessee were subject to tax deduction at source. The decision aligned with earlier rulings in the Assessee's favor, leading to the affirmation of the Ld. CIT(A)'s order. Case-Laws Income Tax Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351418