Commissioner Of Income Tax (Tds) - 2 v. Samsung India Electronics (P) Ltd.,

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 553/2016 COMMISSIONER OF INCOME TAX (TDS) - 2 ..... Appellant Through:

Mr.Dileep Shivpuri,Sr. Standing counsel with Mr. Sanjay Kumar, Jr.

Standing counsel.

Versus

SAMSUNG INDIA ELECTRONICS (P) LTD., ..... Respondent Through:

Mr.Tarun Gulati, Mr.Kishore Kunal and Mr.Manish Rastogi, Advs.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MS. JUSTICE DEEPA SHARMA

O R D E R

% 26.09.2016 1.

The question of law sought to be urged in the present appeal under Section 260A of Income Tax Act [hereafter "the Act"] by the Revenue is as to whether the assessee could be treated as one in default under Section 201 of the Act, has been settled by a decision of the Division Bench of this court in CIT vs. NHK Japan Broadcasting Corporation Ltd. (2008) 305 ITR 137 (Del)., which has been subsequently followed by CIT vs. Hutchisson Essar Telecom Limited (2010) 323 (DEL). It has recently been followed in Vodafone Essar Mobile Services Limited (Now Known As Vodafone Mobile Services Limited) vs. Union of India and Ors. [W.P.(C) 8535/2011 and connected matters, decided on 9th March, 2016].

2.

As a result, no question of law arises. The appeal is accordingly dismissed.

S. RAVINDRA BHAT, J SEPTEMBER 26, 2016/mr DEEPA SHARMA, J