The Director Of Income Tax (International Taxation)-Ii v. M/S.inmarsat Limited

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO. 1934 OF 2011 The Director of Income Tax (International Taxation)-II Versus M/s.Inmarsat Limited .. Appellant.. Respondent Mr.Suresh Kumar for the Appellant None for the the Respondent. CORAM : J.P.DEVADHAR &M.S.SANKLECHA, J.J. DATE : 11[th] FEBRUARY, 2013. P.C. In this appeal, the Revenue has raised the following questions for our consideration. “Whether on the fact and circumstances of the case and in law the ITAT was correct in holding that assessee being non-resident is not liable to pay interest u/s.234B of the I.T. Act 1961” ? 2.The Counsel for the Revenue fairly states that the issue arising in this appeal stands concluded by the decision of this Court in the matter of Director of Income Tax (International Taxation) Vs. NGC Network Asia LLC reported in 222 CTR page 85, in favour of the Assessee and against the Revenue. 3.In view of the above, we see no reason to entertain the present appeal. 4.Accordingly, appeal is dismissed with no order as to costs. (M.S.SANKLECHA,J.) (J.P.DEVADHAR, J.)