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2022 (3) TMI 904 - DELHI HIGH COURTCharging of interest u/s 234B - payment of advance tax -TDS was not deducted on the income received - As per ITAT Non-resident is liable to pay tax but there is no question of payment of advance tax; and that, therefore, assessee is not liable to pay interest under Section 234B on account of default of the payer in deducting tax at source from the payments made to the assessee - HELD THAT:- This Court finds that in the impugned order, the Tribunal has relied upon the judgment passed by this Court in Director of Income Tax vs. Jacabs Civil Incorporated [2010 (8) TMI 37 - DELHI HIGH COURT] which has been confirmed by the Supreme Court in M/s Mitsubishi Corporation [2021 (9) TMI 875 - SUPREME COURT] This Court is also in agreement with the opinion of the Tribunal that the penalty can only be levied in such cases where concealment of income has been proven. If the quantum order itself has been set aside in an appeal preferred by the respondent/assessee, there is no question of penalty being levied. Also see M/S. HARSH INTERNATIONAL PVT. LTD. [2020 (12) TMI 1082 - DELHI HIGH COURT] - No substantial question of law arises.
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