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    <title>2018 (1) TMI 941 - MADRAS HIGH COURT</title>
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    <description>The Court allowed the writ petition, setting aside the impugned order and holding that the petitioner is not liable for payment of interest under Section 234B for the salary income earned outside India. The Assessing Officer may proceed to levy interest on any other income in accordance with the law. No costs were awarded, and the connected miscellaneous petition was closed.</description>
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      <title>2018 (1) TMI 941 - MADRAS HIGH COURT</title>
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      <description>The Court allowed the writ petition, setting aside the impugned order and holding that the petitioner is not liable for payment of interest under Section 234B for the salary income earned outside India. The Assessing Officer may proceed to levy interest on any other income in accordance with the law. No costs were awarded, and the connected miscellaneous petition was closed.</description>
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