SC: Restores Revenue's SLP involving NR’s Sec 234B liability vis-à-vis Indian-payer’s Sec 195 TDS obligation

Aug 18,2016

SC admits review petition against its earlier order dated July 13, 2015  dismissing Revenue's SLP  against Delhi HC ruling in case of GE Japan Ltd. (assessee, a non-resident company), restores SLP; Delhi HC had held that interest u/s 234B was not leviable for assessee's failure to pay advance tax where NIL return was filed under reassessment pro...


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