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

$~94 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 423/2018 & CM APPL. 13883/2018 THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-3 ..... Appellant Through:

Mr. Ruchir Bhatia, Advocate.

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

Ms. Manasvini Bajpai, Advocate.

CORAM:

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

O R D E R

% 11.04.2018 This appeal by the Revenue under Section 260-A of the Income Tax Act, 1961 (hereinafter 'the Act') is for the Assessment Year 2014-15.

The question of law urged by the Revenue in this appeal 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. The appeal is consequently dismissed along with the pending application.

S. RAVINDRA BHAT, J A. K. CHAWLA, J APRIL 11, 2018 nn