The Commissioner Of Income Tax International Taxation -3 v. Shanghai Electric Group Co. Ltd

$~52 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 409/2018 & CM APPL. 13407/2018 THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION -3 ..... Appellant Through:

Mr. Ruchir Bhatia, Advocate.

versus SHANGHAI ELECTRIC GROUP CO. LTD ..... Respondent Through:

Mr. Deepak Chopra and Mr. Amit Shrivastava, Advocates.

WITH ITA 410/2018 & CM APPL. 13408-13409/2018 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through:

Mr. Ruchir Bhatia, Advocate.

versus SHANGHAI ELECTRIC GROUP CO. LTD ..... Respondent Through:

Mr. Deepak Chopra and Mr. Amit Shrivastava, Advocates.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R

% 09.04.2018 The question of law urged by the Revenue is with respect to the collection of interest for non-deposit of advance tax in respect of the

consideration received by the non-resident assessee. The Tribunal (Income Tax Appellate Tribunal) had followed the decisions of this Court in the cases of 'Director of Income Tax vs. Jacabs Civil Incorporated', (2011) 330 ITR 578, 'Director of Income Tax, International Taxation vs. GE Packaged Power Inc. and ors.', (2015) 373 ITR 65 and 'Commissioner of Income Tax, International Taxation-2 vs. ZTE Corporation', (2017) 392 ITR 80. Since the Tribunal followed the rulings of this Court no question of law arises. These appeals are dismissed as untenable along with pending applications.

S. RAVINDRA BHAT, J A. K. CHAWLA, J APRIL 09, 2018 nn