The Commissioner Of Income Tax - International Taxation -3 v. Sms Mavac Uk Ltd

$~82 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 642/2019 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through:

Mr.Ruchir Bhatia, Senior Standing Counsel.

versus SMS MAVAC UK LTD ..... Respondent Through:

None.

CORAM:

JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH

O R D E R

% 16.07.2019

1. This appeal has been filed by the Revenue against the order dated 27th November, 2018 passed by the ITAT in ITA No. 3841/Del/2015 for Assessment Year 2009-10.

2. The question sought to be urged i.e. the payability of interest under Section 234B of the Act is covered against the Revenue by the decision in Director of Income Tax v. GE Packaged Power Inc (2015) 373 ITR 65 (Del).

3. In view of the matter, no substantial question of law arises. The appeal is dismissed.

S. MURALIDHAR, J.

TALWANT SINGH, J.

JULY 16, 2019/mr