The Director Of Income Tax,(It)-1,Mumbai v. M/S. Twentieth Century Fox Internationalcorporation

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1538 OF 2011 The Director of Income Tax,(IT)-1,Mumbai, ..Appellant versus M/s. Twentieth Century Fox InternationalCorporation..Respondent -------- Mr. Suresh Kumar for the Appellant.None for the Respondent. ............. CORAM : J.P. DEVADHAR & M.S.SANKLECHA, JJ. P.C.: In this appeal by the revenue, the following question of law has been framed for our consideration: “Whether, on the fact and circumstances of the case and in law the Tribunal was right in holding that in view of the provisions of Section 195 obliging the deduction of tax at source of the entire income of a non resident, the assessee is not liable to pay advance tax and therefore, no interest under Section 234B or 234C is leviable?” 2 Since the Tribunal has allowed the respondent-assessee's appeal by following the decision of this court in the matter of Director of Income Tax v. NGC Network Asia, LLC reported in 313 ITR page 187, we find no fault with the order of the Tribunal. 3 In the circumstances, the appeal is dismissed with no order as to costs. (M.S. SANKLECHA, J.) (J.P.DEVADHAR, J.)