The Commissioner Of Income Tax International Taxation -3 v. Shanghai Electric Group Co. Ltd
High Court
09 Apr 2018 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
The Commissioner Of Income Tax International Taxation -3 v. Shanghai Electric Group Co. Ltd
Date of order
09 Apr 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax International Taxation -3 v. Shanghai Electric Group Co. Ltd, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: These appeals are dismissed as untenable along with pending applications.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~52
* IN THE HIGH COURT OF DELHI AT NEW DELHI
52
+ ITA 409/2018 & CM APPL. 13407/2018
THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION -3 ..... Appellant
..... Appellant Through: Mr. Ruchir Bhatia, Advocate.
versus
SHANGHAI ELECTRIC GROUP CO. LTD ..... Respondent Through: Mr. Deepak Chopra and Mr. Amit Shrivastava, Advocates.
..... Respondent
53
WITH
ITA 410/2018 & CM APPL. 13408-13409/2018
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Ruchir Bhatia, Advocate. versus
SHANGHAI ELECTRIC GROUP CO. LTD ..... Respondent Through: Mr. Deepak Chopra and Mr. Amit Shrivastava, Advocates.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA O R D E R
% 09.04.2018
The question of law urged by the Revenue is with respect to the collection of interest for non-deposit of advance tax in respect of the
consideration received by the non-resident assessee.
The Tribunal (Income Tax Appellate Tribunal) had followed the decisions of this Court in the cases of ‘Director of Income Tax vs. Jacabs Civil Incorporated’, (2011) 330 ITR 578, ‘Director of Income Tax, International Taxation vs. GE Packaged Power Inc. and ors.’,(2015) 373 ITR 65 and ‘Commissioner of Income Tax, InternationalTaxation-2 vs. ZTE Corporation’, (2017) 392 ITR 80.
Since the Tribunal followed the rulings of this Court no question of law arises. These appeals are dismissed as untenable along with pending applications.
S. RAVINDRA BHAT, J
APRIL 09, 2018 nn
A. K. CHAWLA, J
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