2018 (12) TMI 1770 - HC - Income Tax

Chargeability of interest u/s 234B in the case of non-resident - HELD THAT - Issue covered against the revenue by the decision of this court in Director of Income - Tax v. Jacabs Civil Incorporated 2010 (8) TMI 37 - DELHI HIGH COURT and Director of Income - Tax (International Taxation) v. GE Packaged Power Inc. 2015 (1) TMI 1168 - DELHI HIGH COURT No substantial question of law arises for consideration in this appeal. Accordingly the appeal is dismissed without any order as to costs.

Summary

The Delhi High Court dismissed the appeal regarding the chargeability of interest under Section 234B of the Income Tax Act, 1961 for non-residents. The decision was based on previous court rulings in Director of Income Tax v. Jacabs Civil Incorporated [2011] and Director of Income Tax v. GE Packaged Power Inc. [2015]. No substantial question of law arose, and the appeal was dismissed without costs.