Rollys Royce Military Aeroengines Ltd v. Rollys Royce Military Aeroenginesltd •

$~2-5&7 I . . .^ I ; *IN THE HIGH COURT OF DELHI AT NEW DELHI +ITA 777/2016 & CM No. 41555/2016 _COMMISSIOONER OF INCOME TAX (INTERNATIONALTAXATION-3) , .....AppellantThrough: Mr. Rahul Chaudhury, Adv.versusROLLYS ROYCE MILITARY AEROENGINES LTD. ' .....RespondentThrough: Mr. Mukesh Butani, Mr. Gaurav Guptaand'Mr. S.S. Tomar, Advs. ,+ ITA 778/2016 & CM No. 41557-41558/2016 ^ 'COMMISSIONER OF INCOME TAX (INTERNATIONALTAXATION)-3 ' .....AppellantThrough: Mr. Rahul Chaudhury, Adv. -versus , ROLLYS ROYCE MILITARY AEROENGINES LTD. ..... RespondentThrough: Mr. Mukesh Butani, Mr. Gaurav Guptaand Mr. S.S. Tomar, Advs. ' ,ITA 779/2016 & CM No. 41559-41560/2016779/2016 & CM No. 41559-41560/2016& CM No. 41559-41560/2016CM No. 41559-41560/2016No. 41559-41560/201641559-41560/2016COMMISSIONER OF INCOME TAX (INTERNATIONALTAXATION-3) ' .....AppellantThrough: Mr. Rahul Chaudhury, Adv. : + ' ITA 779/2016 & CM No. 41559-41560/2016779/2016 & CM No. 41559-41560/2016& CM No. 41559-41560/2016CM No. 41559-41560/2016No. 41559-41560/201641559-41560/2016 versus - ROLLYS ROYCE MILITARY AEROENGINESLTD • Respondent Through: Mr. Mukesh Butani, Mr. Gauray Guptaand Mr. S.S. Tomar, Advs. + ' ITA 78.0/2016 & CM No. 41561-41562/2016 , COMMISSIONER OF INCOME TAX (INTERNATIONALTAXATION-3) .....Appellant _ Through: Mr. Rahul Chaudhury, Adv.; versus . ROLLYS ROYCE MILITARY AEROENGINES LTD. ..... Respondent Through: Mr. Mukesh Butani,. Mr. Gaurav Gupta': and Mr. S.S. Tomar, Advs. +ITA 853/2016 & CM No. 44558-44559/2016COMMISSIONER OF INCOME TAX (INTERNATIONALTAXATION)-3 . , ..... Appellant . , ..... AppellantThrough: Mr. Rahul Chaudhury, Adv. versus . ROLLS ROYCE MILITARY AERO ,ENGINES LTD. ^ ..... Respondentj Through: Mr. Mukesh Butani, Mr. Gaurav Guptaand Mr. S.S. Tomar, Advs. , CGRAM:HON'BLE MR. JUSTICE S. RAVINDRA BHATHON'BLE MR. JUSTICE NAJMIWAZIRIORDER%06.12.2016 The issue urged by the Revenue in these appeals against theorder of the Incorne Tax Appellate Tribunal (in short the ITAT) is the levy of interest under Section-234B of the Income Tax Act, 1961 (inshort the Act) in the circumstances of the case in respect of paymentsreceived by the assessee, a non-resident, from the Indian Navy andHindustan Aeronautics Ltd. (HAL). These were held to be deductibleunder Section 195 of the Act upon determination in-that regard. TheITAT took note of the decision of this Court in DIT vs. G.E.Packaged Power Inc.. (2015) 373 ITR 65 and held against theRevenue. That decision in our opinion covers th<e facts of these cases aswell. We, furthermore, noticed that the amendment to Section,234Bof the Act was made to cover a fact situation similar to the presentone later i.e. for AY 2013-14 by virtue of an amendment carried outin 2012 the assessments in question relate to AY 1999-2000 to 2003-'04. I I I I ' I No substantial question of law arises in these appeals. Theyare, consequently, dismissed. S. RAVINDRA BHAT, J DECEMBER 06,2016/kk NAJMIWAZIRI, J