S. 234B : Interest-Advance tax-Non-Resident-Entire tax was deductible at source-Not permissible to charge interest. [S. 9(1)(1)]
CIT(IT) v. ZTE Corporation (2021) 130 taxmann.com 128 (Delhi)(HC) Editorial : SLP of revenue dismissed, CIT (IT) v. ZTE Corporation (2021) 282 Taxman 304 (SC)/ Review petition dismissed,CIT (IT) v. ZTE Corporation (2024) 296 Taxman 571 (SC)