The Commissioner Of Income Tax -International Taxation-3 v. Sumitomo Corporation

$~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 A. K. CHAWLA, J FEBRUARY 16, 2018 nn