IAN Peter Morris Vs. ACIT [2016] 76 taxmann.com 271 (SC)

Section 234B, read with section 234C, of the Income-tax Act, 1961 - Interest - Chargeable as (Applicability of) - Whether in case of receipt by way of salary, question of payment of advance tax does not arise and, consequently, provisions of sections 234B and 234C also have no application in such a case - Held, yes [Para 4][In favour of assessee]