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TMI Blog2014 (1) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... o the AO for fresh consideration. Charging of interest u/s 234B of the Act– Held that:- Where income is subject to TDS provisions, then it is the duty cast on the payer to deduct tax at source - On the failure of the payer to do so, no interest can be imposed on payee assessee u/s 234B of the Act – Decision of DIT (International Taxation) v. NGC Network Asia LLC Ltd. [2009 (1) TMI 174 - BOMBAY HIGH COURT] followed – Decided partly in favour of Assessee. - ITA No.7009/Mum/2011 - - - Dated:- 31-5-2013 - R.S.Syal And Vivek Varma , JJ. For the Appellant : Narender Kumar. For the Respondent : Girish Dave. ORDER:- PER : R.S. Syal This appeal by the Revenue arises out of the order passed by the CIT (A)-10 Mumbai on 13/07/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pendent agent', the assessee claimed that it did not constitute a PE in India and resultantly no income was taxable. The AO did not accept the assessee's contentions about the applicability of Article 8A of the DTAA because its activity was confined to letting out of containers which could not be considered as an activity 'incidental to operation of ships in international traffic'. Relying on the Tribunal order for AY 2002-03 passed in assessee's own case on identical issue, the AO held that the assessee was not entitled to relief under Article 8A of the DTAA as it did not own/charter the ships. As regard the assessee's contention about not having any PE in India, the AO jettisoned this claim as well by holding that Samsara was not an indep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no difference in the facts and circumstances for the year under consideration vis- -vis the earlier years which have been decided by the Tribunal, respectfully following the precedents, we set aside the impugned order on this issue and remit the matter to the file of the AO for taking a fresh decision in conformity with the directions given by the Tribunal in earlier years. 6. The second ground is against charging of interest u/s 234B. We find that this issue is no more res integra in view of the judgment of the Hon'ble jurisdictional High Court in the case of DIT (International Taxation) v. NGC Network Asia LLC Ltd. [2009] 313 ITR 187 (Bom.) in which it has been held that where income is subject to TDS provisions, then it is the duty cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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