https://www.taxtmi.com/highlights?id=69068 Interest levied u/s. 234B - Liability of advance Tax - TDS was not deducted by the payer - The assessee was aware about the delay in deposit of tax and filing of return and therefore the onus cannot be shifted to the buyer. The action of the Ld. Revenue Authorities cannot be at fault and therefore the confirm the order of the Ld. CIT (A)-NFAC. - AT en-us Tue, 04 Apr 2023 17:08:07 +0530 Tue, 04 Apr 2023 17:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69068 Interest levied u/s. 234B - Liability of advance Tax - TDS was not deducted by the payer - The assessee was aware about the delay in deposit of tax and filing of return and therefore the onus cannot be shifted to the buyer. The action of the Ld. Revenue Authorities cannot be at fault and therefore the confirm the order of the Ld. CIT (A)-NFAC. - AT Highlights Income Tax Tue, 04 Apr 2023 17:08:07 +0530 https://www.taxtmi.com/highlights?id=69068