The Commissioner Of Income Tax -International Taxation-3 v. Sumitomo Corporation
High Court
16 Feb 2018 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
The Commissioner Of Income Tax -International Taxation-3 v. Sumitomo Corporation
Date of order
16 Feb 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. Sumitomo Corporation, the High Court (2018) 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
$~10
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 185/2018
THE COMMISSIONER OF INCOME TAX -INTERNATIONAL TAXATION-3 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel.
versus
SUMITOMO CORPORATION ..... Respondent Through: Mr. Prakash Kumar, Advocate.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA
O R D E R
%
16.02.2018
The only question urged by the Revenue in this appeal is with respect to the correctness of the Income Tax Appellate Tribunal’s (ITAT) decision on tax deduction at source and the interest leviable thereon under Section 234B of the Income Tax Act, 1961.
The ITAT had relied upon the Uttaranchal High Court’s decision
in the case of Commissioner of Income Tax & Anr. vs. Sedco Forex International Drilling Co. Ltd., (2004) 186 CTR (Uttaranchal)144. This issue is also covered by the judgment of this Court in the case of Director of Income Tax International Taxation vs. GE Packaged Power Inc, (2015) 373 ITR 65. Consequently, no question of law arises.
The appeal is dismissed.
S. RAVINDRA BHAT, J
FEBRUARY 16, 2018 nn
A. K. CHAWLA, J
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