{"id":54859,"date":"2025-06-11T12:50:52","date_gmt":"2025-06-11T07:20:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dit-it-v-texas-instruments-incorporated-2025-302-taxman-7-sc-editorial-dit-it-v-texas-instruments-incorporated2020-275-taxman-614-karnhc\/"},"modified":"2025-06-11T12:50:52","modified_gmt":"2025-06-11T07:20:52","slug":"dit-it-v-texas-instruments-incorporated-2025-302-taxman-7-sc-editorial-dit-it-v-texas-instruments-incorporated2020-275-taxman-614-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dit-it-v-texas-instruments-incorporated-2025-302-taxman-7-sc-editorial-dit-it-v-texas-instruments-incorporated2020-275-taxman-614-karnhc\/","title":{"rendered":"DIT, IT v. Texas Instruments Incorporated (2025) 302 Taxman 7 (SC) Editorial : DIT, IT v. Texas Instruments Incorporated(2020) 275 Taxman 614 (Karn)(HC)"},"content":{"rendered":"<p>High Court\u00a0 held that if payer, who was required to make payments to non-resident, had deducted tax at source, question of payment of advance tax by payee would not arise and, therefore, it would not be permissible for revenue to charge interest under section 234B. \u00a0SLP of Revenue is dismissed\u00a0 on account of low tax effect.) (AY. 2005-06\u00a0 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 234B : Interest-Advance tax-Non-Resident-Not liable for payment of interest-SLP of Revenue is dismissed  due to low tax effect. [Art. 136] <\/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-54859","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-egP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54859","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=54859"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54859\/revisions"}],"predecessor-version":[{"id":54860,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54859\/revisions\/54860"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54859"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54859"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}