SLP(C) No. 016137 - 016138 / 2012
THE DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION vs M/S DAMPSKIBSSELSKABET OF 1912 A/S AKTIESSELSKABET M.D.
Status
DISPOSED
Judges
HON'BLE MR. JUSTICE UDAY UMESH LALIT and HON'BLE MR. JUSTICE VINEET SARAN
Order Date
17-09-2021
Filed On
23-03-2012 11:09 AM
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View Full Judgment
AI Summary
Under the Income Tax Act, 1961, prior to the Finance Act, 2012 amendment, an assessee was entitled to reduce amounts of income-tax deductible or collectible at source under Section 209(1)(d) when computing advance tax liability, and consequently could not be held liable for interest under Section 234B for the payer's failure to deduct tax at source.