https://www.taxtmi.com/caselaws?id=426148 The court ruled that no interest under Section 234B and 234C is chargeable when the payer has not deducted tax at source. The waiver application filed under the 1996 notification was deemed maintainable, and the subsequent 2006 notification could not retrospectively affect pending applications. The court emphasized that the revenue could pursue any other amounts due from the assessees or the deductor if permitted by law. en-us Thu, 30 Jun 2022 00:00:00 +0530 Mon, 10 Oct 2022 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426148 The court ruled that no interest under Section 234B and 234C is chargeable when the payer has not deducted tax at source. The waiver application filed under the 1996 notification was deemed maintainable, and the subsequent 2006 notification could not retrospectively affect pending applications. The court emphasized that the revenue could pursue any other amounts due from the assessees or the deductor if permitted by law. Case-Laws Income Tax Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426148