https://www.taxtmi.com/caselaws?id=23125 The High Court of Andhra Pradesh ruled in favor of the assessee, stating that the obligation to deduct tax at source under section 192 did not apply as the sum paid to the foreign technician was not chargeable as income. Therefore, the assessee was not liable to pay interest under section 201(1A) of the Income-tax Act for the assessment years in question. The Court held that the Revenue's claim for interest was unfounded, directing them to pay the costs of the assessee. en-us Sat, 13 Oct 1984 00:00:00 +0530 Wed, 16 Dec 2009 18:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23125 The High Court of Andhra Pradesh ruled in favor of the assessee, stating that the obligation to deduct tax at source under section 192 did not apply as the sum paid to the foreign technician was not chargeable as income. Therefore, the assessee was not liable to pay interest under section 201(1A) of the Income-tax Act for the assessment years in question. The Court held that the Revenue's claim for interest was unfounded, directing them to pay the costs of the assessee. Case-Laws Income Tax Sat, 13 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23125