The Commissioner Of Income Tax - International Taxation -3 v. Sms Mavac Uk Ltd
High Court
16 Jul 2019 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
The Commissioner Of Income Tax - International Taxation -3 v. Sms Mavac Uk Ltd
Date of order
16 Jul 2019
Assessment year(s)
2009-10
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax - International Taxation -3 v. Sms Mavac Uk Ltd, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
$~82
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 642/2019
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant
Through: Mr.Ruchir Bhatia, Senior Standing Counsel.
versus
SMS MAVAC UK LTD
..... Respondent
Through: None.
CORAM:
JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH
O R D E R% 16.07.2019
1. This appeal has been filed by the Revenue against the order dated 27[th ]November, 2018 passed by the ITAT in ITA No. 3841/Del/2015 for Assessment Year 2009-10.
2. The question sought to be urged i.e. the payability of interest under Section 234B of the Act is covered against the Revenue by the decision in Director of Income Tax v. GE Packaged Power Inc(2015) 373 ITR 65 (Del).
3. In view of the matter, no substantial question of law arises. The appeal is dismissed.
S. MURALIDHAR, J.
JULY 16, 2019/mr
TALWANT SINGH, J.
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