Ita/38/2011 Of Director Of Income Tax (International Taxation-1) v. Asia Satellite Telecommunications Company Ltd
High Court
14 Jan 2011 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Ita/38/2011 Of Director Of Income Tax (International Taxation-1) v. Asia Satellite Telecommunications Company Ltd
Date of order
14 Jan 2011
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/38/2011 Of Director Of Income Tax (International Taxation-1) v. Asia Satellite Telecommunications Company Ltd, the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the present appeal is hereby dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
0/0 14.01.2011
Present:
Mr. Abhishek Maratha, Sr. Standing Counsel wt'l Ms. Anshul Sharma, Advocate for the appellant. Mr. S. Ganesh, Sr. Advocate with Mr. Anish KapT, Advocate for the respondent.
+ITA Nos. 31, 32, 35-40/2011
*
We find today that only issue which is raised b: ':h:: Department in these cases pertains to charging of interest undEr Section 2348 of the Income Tax Act, in view of the assessee's in:oT 2 being subjected to TDS.
As far as this question is concerned, it already s·:an: s decided by the judgment of this Court dated 30[th ]August, 201C L1 a batch matter, the lead case being Director, Income Tax v= M.s Mitsubishi in ITA No. 491 of 2008, in favour of the assessee.
Accordingly, the present appeal is hereby dismissed.
JANUARY 14, 2011 ftK
M.L. MEHTA.
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