{"id":406,"date":"2009-01-28T21:13:38","date_gmt":"2009-01-28T21:13:38","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=406"},"modified":"2009-01-28T21:13:38","modified_gmt":"2009-01-28T21:13:38","slug":"dit-vs-ngc-network-asia-llc-bombay-high-court","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/dit-vs-ngc-network-asia-llc-bombay-high-court\/","title":{"rendered":"DIT vs. NGC Network Asia LLC (Bombay High Court)"},"content":{"rendered":"<p><a href=\"http:\/\/www.itatonline.org\/dlmonitor\/download.php?t=f&#038;i=195\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/www.itatonline.org\/images\/download.gif?w=605\" class=\"alignright\" border=\"0\" \/><\/a><br \/>\n<strong>Non-residents are not liable to pay interest u\/s 234B and 234C for shortfall\/deferment in advance-tax<\/strong><\/p>\n<p>A non-resident whose income is liable to deduction of tax at source under s. 195 is not liable to pay advance tax u\/s 209 (1)(d). Consequently, there can be no liability on such assessee u\/s 234B for shortfall in advance tax. <\/p>\n<p>See Also: <strong><a href=\"http:\/\/www.itatonline.org\/pdf\/revathy_234B_234C.pdf\">CIT vs. Revathy Equipment (Madras High Court)<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A non-resident whose income is liable to deduction of tax at source under s. 195 is not liable to pay advance tax u\/s 209 (1)(d). Consequently, there can be no liability on such assessee u\/s 234B for shortfall in advance tax.<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/dit-vs-ngc-network-asia-llc-bombay-high-court\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,5],"tags":[],"class_list":["post-406","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-high-court"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/406","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=406"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/406\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}