https://www.taxtmi.com/caselaws?id=398754 The High Court ruled in favor of the non-resident assessee in interpreting the Income Tax Act. It held that the non-resident assessee is not liable to pay advance tax and interest under Section 234B. The court emphasized that the liability for advance tax should not be reduced by the amount deductible if the payer had paid or credited the income without deduction of tax. The court also clarified that if a payer failed to deduct tax at source, the non-resident remains liable to pay taxes, and the question of advance tax payment does not arise. The court dismissed the revenue's appeals, finding no merit in their arguments. en-us Mon, 14 Sep 2020 00:00:00 +0530 Thu, 30 Apr 2026 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398754 The High Court ruled in favor of the non-resident assessee in interpreting the Income Tax Act. It held that the non-resident assessee is not liable to pay advance tax and interest under Section 234B. The court emphasized that the liability for advance tax should not be reduced by the amount deductible if the payer had paid or credited the income without deduction of tax. The court also clarified that if a payer failed to deduct tax at source, the non-resident remains liable to pay taxes, and the question of advance tax payment does not arise. The court dismissed the revenue's appeals, finding no merit in their arguments. Case-Laws Income Tax Mon, 14 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398754