https://www.taxtmi.com/caselaws?id=34586 The High Court dismissed the appeal by the revenue/appellants, affirming the ITAT's ruling that interest under Section 234B of the Income Tax Act is not payable on tax after deduction at source. The Court relied on previous Division Bench judgments supporting the position that individual assessees are not liable for such interest if a non-resident foreign company is responsible for TDS. The Court upheld the decision based on settled law and previous interpretations, concluding that the revenue's appeal was unfounded. en-us Fri, 11 Sep 2009 00:00:00 +0530 Fri, 18 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34586 The High Court dismissed the appeal by the revenue/appellants, affirming the ITAT's ruling that interest under Section 234B of the Income Tax Act is not payable on tax after deduction at source. The Court relied on previous Division Bench judgments supporting the position that individual assessees are not liable for such interest if a non-resident foreign company is responsible for TDS. The Court upheld the decision based on settled law and previous interpretations, concluding that the revenue's appeal was unfounded. Case-Laws Income Tax Fri, 11 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34586