The Commissioner Of Income Tax - Internationaltaxation -1 v. Bently Nevada Llc

$~30 IN THE HIGH COURT OF DELHI AT NEW DELHI +ITA 1171/2018 & CM APP No. 44801/2018 THE COMMISSIONER OF INCOME TAX - INTERNATIONALTAXATION -1..... Appellant Through:Mr.Ruchir Bhatia, Adv. versus BENTLY NEVADA LLC ..... Respondent Through:Mr.Sachit Jolly, Adv. CORAM:HON'BLE MR. JUSTICE SANJIV KHANNAHON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANIO R D E R%26.10.2018 CM APP No.44800/2018 Allowed, subject to all just exceptions. The application stands disposed of. ITA 1171/2018 Counsel for the parties state that the present appeal may be disposedof in terms of the order dated 01.06.2018 passed in ITA No. 661/2018, ThePr. Commissioner of Income Tax-1 (International Taxation) vs. GeneralElectric Power Systems INC. It is stated that this would be in consonancewith Sections 158A and 158AA of the Income Tax Act, 1961, though theseprovisions are not strictly applicable. 2. The question raised by the Revenue in these appeals relates to levy ofinterest under Section 234B of the Income Tax Act, 1961 which issue iscovered against them vide the judgment of this Court in ‘Director of Income Tax (International Taxation) vs. GE Packaged Power Inc.’, (2015) 373ITR 65 (Delhi). 3. The appeal against the said decision is pending before the Supreme Courtas special leave to appeal has been granted. 4. Counsel for the parties state that the ruling by the Supreme Court wouldequally apply to the present appeal. Recording the above, this appeal isdisposed of. 5. In case of any difficulty, it will be open to the parties to file an applicationin this appeal after the decision of the Supreme Court. 6. The appeal for the purpose of registry would be treated as disposed of. SANJIV KHANNA, J. OCTOBER 26, 2018neelam ANUP JAIRAM BHAMBHANI, J.