The Commissioner Of Income Tax International Taxation-3 v. Shanghai Electric Group Co. Ltd Through
High Court
11 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 Through
Date of order
11 Apr 2018
Assessment year(s)
2014-15
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: The appeal is consequently dismissed along with the pending application.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
$~94
IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 423/2018 & CM APPL. 13883/2018
THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-3 ..... Appellant
..... Appellant Through: Mr. Ruchir Bhatia, Advocate.
versus
SHANGHAI ELECTRIC GROUP CO. LTD Through:
..... Respondent
Ms. Manasvini Bajpai, Advocate.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA O R D E R% 11.04.2018
This appeal by the Revenue under Section 260-A of the Income Tax Act, 1961 (hereinafter ‘the Act’) is for the Assessment Year 2014-15.
The question of law urged by the Revenue in this appeal 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, International Taxation-2 vs. ZTE Corporation’, (2017) 392 ITR 80.
Since the Tribunal followed the rulings of this Court no
question of law arises. The appeal is consequently dismissed along with the pending application.
S. RAVINDRA BHAT, J
APRIL 11, 2018 nn
A. K. CHAWLA, J
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