Pr. Cit-I International Taxation v. Animal Planet (Asia) Llc,

*

IN THE HIGH COURT OF DELHI AT NEW DELHI

18.

+ ITA 862/2015 PR. CIT-I INTERNATIONAL TAXATION Appellant Through: Mr. Rahul Chaudhary, Senior Standing counsel.

versus ANIMAL PLANET (ASIA) LLC Respondent / AND 19./ ITA 863/2015 THE PR. COMMISSIONER OF INCOME TAX-1 Appellant Through: Mr. Rahul Chaudhary, Senior Standing counsel.

versus ANIMAL PLANET (ASIA) LLC Respondent

CORAM:

JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU

ORDER

% 17.11.2015 CM No. 26987/2015 (for exemption! in ITA 862/2015

1. Exemption allowed subject to all just exceptions.

2. The application is disposed of.

ITA Nos. 862/2015 & 863/2015 By:AMULYA

ITA Nos. 862 of 2015 &

3. It is not disputed by learned counsel for the Revenue that questions urged by it concerning interest payable under Section 234B of the Income Tax Act, 1961 stands covered against the Revenue by the decision of this Court in Director of Income Tax v. Jacobs Civil Incorporated & Mitsubishi Corporation [2010] 330ITR 578 (Del). It is stated that the said decision has been challenged by the Revenue by way of a Special Leave Petition which is pending in the Supreme Court.

4. Following the aforementioned decision of this Court, these appeals are dismissed.

S. MURALIDHAR, J VIBHUBAKHRU, J NOVEMBER 17, 2015 dn ITA Nos. 862/2015 <& 863/2015 of 2