Section 234B couldn't be levied as payer was liable to deduct tax from payment to non-resident: HC

INCOME TAX: Where High Court held that in case of assessee, a non-resident company, which executed projects in India, it was obligation of payer to deduct entire tax at source and, assessee was not liable to pay any advance tax and, thus, interest under section 234B could not be charged from it, SLP filed against said order was to be granted

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