2018 (4) TMI 1716 - HC - Income Tax

Interest payable u/s 234B - Collection of interest for non-deposit of advance tax in respect of the consideration received by the non-resident assessee - PE in India - DTAA - HELD THAT - 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 2010 (8) TMI 37 - DELHI HIGH COURT Director of Income Tax International Taxation vs. GE Packaged Power Inc. and ors. 2015 (1) TMI 1168 - DELHI HIGH COURT and Commissioner of Income Tax International Taxation-2 vs. ZTE Corporation 2017 (1) TMI 1338 - DELHI HIGH COURT Since the Tribunal followed the rulings of this Court no question of law arises. These appeals are dismissed as untenable along with pending applications.

Summary

The Delhi High Court dismissed the appeal regarding the collection of interest for non-deposit of advance tax by a non-resident assessee, as the Tribunal had already followed previous court decisions on the matter. The appeal was deemed untenable and dismissed.