Non-resident not liable to pay advance tax on account of default of payer

IN THE ITAT DELHI BENCH ‘D’ Deputy Director of Income-tax, Circle-3(1), International Taxation versus Lucent Technologies International Sales Ltd. IT Appeal No. 4054 (Delhi) of 2011 [Assessment year 2002-03] August 24, 2012 ORDER I.C. Sudhir, Judicial Member The revenue has questioned first appellate order on the ground that the Ld. CIT (A) has erred in holding that interest u/s 234 B is not chargeable on the short payment of advance tax by the assessee. 2. The relevant facts are that the assessee’s company registered in United States of America belongs to Al...