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Income Tax - Highlights / Catch Notes

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Interest u/s 234B - Order u/s 154 - when the entire tax is ...


Court Rules No Interest u/s 234B When Tax Fully Deducted at Source; Section 201 Covers Non-Deduction Consequences.

July 27, 2013

Case Laws     Income Tax     HC

Interest u/s 234B - Order u/s 154 - when the entire tax is deducted at source and the consequence of non-deduction is given under section 201, the question of levy of interest under section 234B on the assessee did not arise - HC

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