{"id":20434,"date":"2021-07-21T11:23:02","date_gmt":"2021-07-21T05:53:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/citit-v-andritz-ag-2020-113-taxmann-com-407-delhihc-editorial-slp-is-granted-to-the-revenue-cit-it-v-andritz-ag-2020-269-taxman-205-sc\/"},"modified":"2021-07-21T11:23:02","modified_gmt":"2021-07-21T05:53:02","slug":"citit-v-andritz-ag-2020-113-taxmann-com-407-delhihc-editorial-slp-is-granted-to-the-revenue-cit-it-v-andritz-ag-2020-269-taxman-205-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/citit-v-andritz-ag-2020-113-taxmann-com-407-delhihc-editorial-slp-is-granted-to-the-revenue-cit-it-v-andritz-ag-2020-269-taxman-205-sc\/","title":{"rendered":"CIT(IT) v. Andritz AG (2020) 113 taxmann.com 407 (Delhi)(HC) Editorial: SLP is granted to the revenue, CIT (IT) v. Andritz AG (2020) 269 Taxman 205 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that issue with regard to the chargeability of interest under Section 234B of the Income-Tax Act, 1961 in the case of non-resident is covered against the revenue by DIT(IT) v.\u00a0Jacabs Civil Incorporated (2011) 330 ITR 578 (Delhi) (HC) \u00a0and\u00a0DIT(IT) \u00a0v.\u00a0GE Packaged Power Inc (2015) 373 ITR 65 (Delhi) (HC).\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234B : Interest-Advance tax-Non-Resident-It  was obligation of payer to deduct entire tax at source and, assessee was not liable to pay any advance tax and, thus, interest cannot be charged.  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","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":""},"categories":[21],"tags":[],"class_list":["post-20434","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5jA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20434","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=20434"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20434\/revisions"}],"predecessor-version":[{"id":20435,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20434\/revisions\/20435"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20434"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20434"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}