In this appeal, the Revenue challenged the ITAT decision on TDS and interest under Section 234B. The Court held that since prior High Court and Divisional Bench decisions cover the issue, no question of law arises. The appeal was dismissed.
The appeal was dismissed as no question of law arose.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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THE COMMISSIONER OF INCOME TAX -INTERNATIONAL TAXATION-3 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel.
versus
SUMITOMO CORPORATION ..... Respondent Through: Mr. Prakash Kumar, Advocate.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA
O R D E R
% 16.02.2018
The only question urged by the Revenue in this appeal is with respect to the correctness of the Income Tax Appellate Tribunal’s (ITAT) decision on tax deduction at source and the interest leviable thereon under Section 234B of the Income Tax Act, 1961.
The ITAT had relied upon the Uttaranchal High Court’s decision in the case of Commissioner of Income Tax & Anr. vs. Sedco Forex International Drilling Co. Ltd., (2004) 186 CTR (Uttaranchal)144. This issue is also covered by the judgment of this Court in the case of Director of Income Tax International Taxation vs. GE Packaged Power Inc, (2015) 373 ITR 65. Consequently, no question of law arises.
The appeal is dismissed.
S. RAVINDRA BHAT, J
A. K. CHAWLA, J
FEBRUARY 16, 2018
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1 issue framed by the court
Whether there is a question of law regarding the correctness of the ITAT's decision on tax deduction at source and interest u/s 234B.
Colour shows how this judgement treated each authority
Commissioner of Income Tax & Anr. vs. Sedco Forex International Drilling Co. Ltd.Referred¶12
Commissioner of Income Tax & Anr. vs. Sedco Forex International Drilling Co. Ltd., (2004) 186 CTR (Uttaranchal)144
Director of Income Tax International Taxation vs. GE Packaged Power IncReferred¶12
Director of Income Tax International Taxation vs. GE Packaged Power Inc, (2015) 373 ITR 65
1 provisions across 1 enactments
The Commissioner of Income Tax -International Taxation-
Sumitomo Corporation
S. Ravindra Bhat
A. K. Chawla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
