https://www.taxtmi.com/caselaws?id=301818 The High Court upheld the decision of the Income Tax Appellate Tribunal (ITAT) in dismissing the appeal. The Court found that the ITAT correctly applied the precedent that the primary liability for deducting tax lies with the payer, not the payee. As the appellant was the payee in this case, they were not liable for interest payment under Section 234B of the Income Tax Act, 1961. The appeal was dismissed as no substantial legal question arose from the case, and the Court affirmed the ITAT's decision. en-us Fri, 03 Feb 2017 00:00:00 +0530 Thu, 21 Apr 2022 20:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301818 The High Court upheld the decision of the Income Tax Appellate Tribunal (ITAT) in dismissing the appeal. The Court found that the ITAT correctly applied the precedent that the primary liability for deducting tax lies with the payer, not the payee. As the appellant was the payee in this case, they were not liable for interest payment under Section 234B of the Income Tax Act, 1961. The appeal was dismissed as no substantial legal question arose from the case, and the Court affirmed the ITAT's decision. Case-Laws Income Tax Fri, 03 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301818