The High Court dismissed appeals challenging the collection of interest for non-deposit of advance tax by a non-resident assessee, noting that the Tribunal relied on this Court's precedents, thereby precluding any question of law.
Appeals dismissed as untenable along with pending applications.
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, Advocate.
versus
SHANGHAI ELECTRIC GROUP CO. LTD ..... Respondent Through: Mr. Deepak Chopra and Mr. Amit Shrivastava, Advocates.
WITH
53
ITA 410/2018 & CM APPL. 13408-13409/2018
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Ruchir Bhatia, Advocate.
versus
SHANGHAI ELECTRIC GROUP CO. LTD ..... Respondent Through: Mr. Deepak Chopra and Mr. Amit Shrivastava, Advocates.
CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA
The question of law urged by the Revenue is with respect to the collection of interest for non-deposit of advance tax in respect of the
consideration received by the non-resident assessee.
The Tribunal (Income Tax Appellate Tribunal) had followed the decisions of this Court in the cases of ‘Director of Income Tax vs. Jacabs Civil Incorporated’ , (2011) 330 ITR 578, ‘Director of Income Tax, International Taxation vs. GE Packaged Power Inc. and ors.’, (2015) 373 ITR 65 and ‘Commissioner of Income Tax, International Taxation-2 vs. ZTE Corporation’, (2017) 392 ITR 80.
Since the Tribunal followed the rulings of this Court no question of law arises. These appeals are dismissed as untenable along with pending applications.
S. RAVINDRA BHAT, J
A. K. CHAWLA, J
APRIL 09, 2018 nn
1 issue framed by the court
Whether appeals arise when the Tribunal follows the prevailing rulings of this Court.
Colour shows how this judgement treated each authority
Director of Income Tax vs. Jacabs Civil IncorporatedFollowed¶19
Director of Income Tax vs. Jacabs Civil Incorporated, (2011) 330 ITR 578
Director of Income Tax, International Taxation vs. GE Packaged Power Inc. and ors.Followed¶19
Director of Income Tax, International Taxation vs. GE Packaged Power Inc. and ors., (2015) 373 ITR 65
Commissioner of Income Tax, International Taxation-2 vs. ZTE CorporationFollowed¶19
Commissioner of Income Tax, International Taxation-2 vs. ZTE Corporation, (2017) 392 ITR 80
1 provisions across 1 enactments
The Commissioner of Income Tax International Taxation -3
Shanghai Electric Group Co. Ltd
S. Ravindra Bhat
A. K. Chawla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
