The .. Commissioner Of Income Tax International Taxation -2 v. Mastercard International Inc.

$~38 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 649/2018 THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION -2 ..... Appellant Through Mr.Ruchir Bhatia, Sr.Standing Counsel for the Revenue.

versus MASTERCARD INTERNATIONAL INC.

..... Respondent Through Mr.Salil Kapoor and Ms.Ananya Kapoor, Advocates.

CORAM:

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

O R D E R

% 28.05.2018 The Revenue's appeal under Section 260A of the Income Tax Act, 1961 is with respect to the interest charged under Section 234B of the Act. This question is no longer moot and has been decided against the Revenue in Director of Income Tax (International Taxation) vs. GE Packaged Power Inc. (2015) 373 ITR 65 Delhi The issue was also decided in favour of the same assessee for another assessment year. No substantial question of law arises. Appeal is dismissed.

S. RAVINDRA BHAT, J A. K. CHAWLA, J MAY 28, 2018 ndn