https://www.taxtmi.com/caselaws?id=436086 The Tribunal upheld the Ld. CIT(A)-NFAC's decision, affirming the charging of interest under section 234B of the Income Tax Act, 1961. The Tribunal ruled that the appellant, a Non-Resident Indian, was responsible for paying the full tax amount by the specified deadline, rejecting arguments that the property purchaser should have deducted the tax. The appeal was dismissed, emphasizing the appellant's awareness of tax obligations and the need to deposit Advance Tax on time to avoid interest liability. en-us Fri, 31 Mar 2023 00:00:00 +0530 Tue, 04 Apr 2023 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436086 The Tribunal upheld the Ld. CIT(A)-NFAC's decision, affirming the charging of interest under section 234B of the Income Tax Act, 1961. The Tribunal ruled that the appellant, a Non-Resident Indian, was responsible for paying the full tax amount by the specified deadline, rejecting arguments that the property purchaser should have deducted the tax. The appeal was dismissed, emphasizing the appellant's awareness of tax obligations and the need to deposit Advance Tax on time to avoid interest liability. Case-Laws Income Tax Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436086