https://www.taxtmi.com/caselaws?id=22173 The court upheld the obligation to deduct income tax at source from furlough pay paid outside India, ruling that the income accrued in India. It affirmed the liability to pay interest under section 201(1A) despite provisions in section 231. The court held that the Income-tax Officer had jurisdiction to levy interest and that challenges to jurisdiction must be raised at the appropriate stage. It was decided that proceedings could continue, and interest could be recovered from the employer-bank, ensuring no double taxation. All issues were resolved in favor of the Revenue, with no costs awarded. en-us Tue, 05 Sep 1989 00:00:00 +0530 Mon, 07 Dec 2009 17:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22173 The court upheld the obligation to deduct income tax at source from furlough pay paid outside India, ruling that the income accrued in India. It affirmed the liability to pay interest under section 201(1A) despite provisions in section 231. The court held that the Income-tax Officer had jurisdiction to levy interest and that challenges to jurisdiction must be raised at the appropriate stage. It was decided that proceedings could continue, and interest could be recovered from the employer-bank, ensuring no double taxation. All issues were resolved in favor of the Revenue, with no costs awarded. Case-Laws Income Tax Tue, 05 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22173