9911796707
TMI Blog2018 (6) TMI 1854X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 174 - BOMBAY HIGH COURT] , M/S. JACABS CIVIL INCORPORATED / MITSUBISHI CORPORATION [ 2010 (8) TMI 37 - DELHI HIGH COURT] and HALLIBURTON OFFSHORE SERVICES INC. [ 2004 (7) TMI 74 - UTTARANCHAL HIGH COURT] as held interest u/s. 234B is not leviable because payments made to non-resident appellant are subject to tax deduction u/s. 195 of the Act. The A.O. is directed to grant the relief according ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l High Court, concluded that the interest u/s. 234B is not leviable on the assessee. The finding of the ld. CIT (A) is as under : 15.1. The appellant has submitted that since payments to non-resident are subject to withholding tax u/s. 195 of the Act, the appellant is not liable to pay advance tax and hence, interest u/s. 234B in terms of provisions of section 209(1)(d). Reliance has been placed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent deserves to be restored. 4. On the other hand, the ld. AR of the assessee submitted that the assessee being a non-resident is not liable to pay interest u/s. 234B of the Act and the ld. CIT (A) has rightly deleted the same after following the decision of jurisdictional High Court. 5. We have considered the rival submissions and have gone through the entire material available on record and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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