The Commissioner Of Income Tax International Taxation -3 v. Shanghai Electric Group Co. Ltd Through
High Court
02 May 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 Through
Date of order
02 May 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax International Taxation -3 v. Shanghai Electric Group Co. Ltd Through, 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.” For the same reasons the present appeal is rejected along with pending applications.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
$~47
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 523/2018 & CM APPL. 17779-17780/2018
THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION -3 ..... Appellant
..... Appellant Through: Mr. Ruchir Bhatia, Advocate.
versus
SHANGHAI ELECTRIC GROUP CO. LTD Through:
..... Respondent
Ms. Rashmi Chopra, Adv.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA O R D E R% 02.05.2018
The Revenue’s appeal questions the decision of the Income Tax Appellate Tribunal (hereinafter ‘ITAT’) with respect to the collection of interest on non-deposit of advance tax, in regard to the amount received by non-resident/assessee.
Identical appeals for another assessment year (ITA 409-410/2018, The commissioner of Income Tax International Taxation-3 vs. Shanghai Electric Group Co. Ltd.) were rejected by this Court on 09.04.2018. The Court had then observed, as follows:
“The Tribunal (Income Tax Appellate Tribunal) had followed the decisions of this Court in the case of ‘Director of Income Tax vs. Jacabs Civil Incorporated’, (2001) 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, International
Taxation-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.”
For the same reasons the present appeal is rejected along with pending applications.
S. RAVINDRA BHAT, J
MAY 02, 2018 nn
A. K. CHAWLA, J
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