| |
| The Tax Publishers2020 TaxPub(DT) 0897 (SC) : (2020) 269 TAXMAN 0205 INCOME TAX ACT, 1961
Section 261 Section 234B
Where the department preferred SLP to appeal against the judgment of Delhi High Court in CIT v. Andritz AG [ITA No. 1421 of 2018, dt. 11-12-2018] : 2020 TaxPub(DT) 1219 (Del-HC), whereby the High Court held that issue with regard to the chargeability of interest under section 234B in the case of non-resident was covered against the revenue by decision of this court in DIT v. Jacabs Civil Incorporated (2011) 330 ITR 578 (Del) : 2011 TaxPub(DT) 435 (Del-HC) and DIT (International Taxation) v. GE Packaged Power Inc. (2015) 373 ITR 65 (Del) : 2015 TaxPub(DT) 643 (Del-HC), thus, no substantial question of law arose for consideration in this appeal, the Supreme Court granted leave to department to appeal thereagainst and directed the Registry to tag the matter along with Civil Appeal No. 1276 of 2016.
|
Appeal (Supreme Court) - Special leave petition - Interest under section 234B - Chargeabilikty of interest under section 234B in the case of non-resident
Department preferred SLP to appeal against the judgment of Delhi High Court in CIT v. Andritz AG [ITA No. 1421 of 2018, dt. 11-12-2018] : 2020 TaxPub(DT) 1219 (Del-HC), whereby the High Court held that issue with regard to the chargeability of interest under section 234B in the case of non-resident was covered against the revenue by decision of this court in DIT v. Jacabs Civil Incorporated (2011) 330 ITR 578 (Del) : 2011 TaxPub(DT) 435 (Del-HC) and DIT (International Taxation) v. GE Packaged Power Inc. (2015) 373 ITR 65 (Del) : 2015 TaxPub(DT) 643 (Del-HC), thus, no substantial question of law arose for consideration in this appeal. Held: The Supreme Court granted leave to department to appeal thereagainst and directed the Registry to tag the matter along with Civil Appeal No. 1276 of 2016.
REFERRED :
FAVOUR : Leave granted.
A.Y. :
IN THE SUPREME COURT OF INDIA
 SUBSCRIBE FOR FULL CONTENT
|