https://www.taxtmi.com/caselaws?id=456384 The Tribunal dismissed the Revenue's appeal, affirming the decision of the ld. CIT(A) to delete the interest charged under Section 234B. The decision was based on the non-resident status of the assessee and the applicability of withholding tax provisions under Section 195, aligning with jurisdictional High Court rulings. No contrary evidence was provided by the Revenue, leading to the conclusion that the deletion of interest was justified. en-us Thu, 21 Jun 2018 00:00:00 +0530 Mon, 22 Jul 2024 20:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456384 The Tribunal dismissed the Revenue's appeal, affirming the decision of the ld. CIT(A) to delete the interest charged under Section 234B. The decision was based on the non-resident status of the assessee and the applicability of withholding tax provisions under Section 195, aligning with jurisdictional High Court rulings. No contrary evidence was provided by the Revenue, leading to the conclusion that the deletion of interest was justified. Case-Laws Income Tax Thu, 21 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456384