Interest U/s. 234B cannot be levied on Income of non-resident liable to TDS

Dimension Data Asia Pacific Pte. Ltd. Vs DCIT (ITAT Mumbai)

Assessee deriving income from multiple sources can adopt provisions of I.T Act for one source & DTAA for other

The Tribunal held that in case of multiple sources of income, an assessee is entitled to adopt the provisions of the Act for one source while applying the beneficial DTAA provisions for the other, relying on Bangalore ITAT ruling in IBM world Trade Corporation.

Interest U/s. 234B of Income Tax Act, 1961 cannot be levied on Income of non-resident liable to

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