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Employee not liable to pay interest U/s. 234B for employers failure to deduct TDS on Salary
Case Law Details
- Case Name
- Director of Income Tax International Taxation Vs M/s Maersk Co. Ltd. (Uttarakhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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DIT vs. Maersk Co Ltd as agent of Mr. Henning Skov (Uttarakhand High Court – Full Bench)- In the instant case, it was held that the assessee was not liable to pay interest under section 234B upon failure on the part of the employer to deduct tax at source as the obligation to deduct tax at source is upon the employer. The assessee was only liable to pay tax directly under section 191 of the Act.
Where the assessee’s income is chargeable under the head “Salaries”, the person responsible for paying any income chargeable under the head “Salaries” shall at the time o...
