https://www.taxtmi.com/caselaws?id=34434 The court dismissed both appeals by the revenue, upholding the decision of the Income Tax Appellate Tribunal that interest under Section 234B of the Income Tax Act is not payable on tax after deduction at source. The court relied on previous judgments and concluded that the ITAT's decision was correct. This clarified the liability for interest payment on tax after deduction at source, ultimately ruling in favor of the respondent. en-us Fri, 21 Aug 2009 00:00:00 +0530 Sat, 29 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34434 The court dismissed both appeals by the revenue, upholding the decision of the Income Tax Appellate Tribunal that interest under Section 234B of the Income Tax Act is not payable on tax after deduction at source. The court relied on previous judgments and concluded that the ITAT's decision was correct. This clarified the liability for interest payment on tax after deduction at source, ultimately ruling in favor of the respondent. Case-Laws Income Tax Fri, 21 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34434