2019 (6) TMI 311

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..... r another assessment year this Court had, following its previous order in The Commissioner of Income Tax International Taxation-3 vs. Shanghai Electric Group Co. Ltd. [ 2018 (4) TMI 1716 - DELHI HIGH COURT] rejected the Revenue‟s appeal. 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 .....

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..... the alleged interest payable by the assessee under Section 234B of the Act. At the outset, this Court notices that for another assessment year this Court had, following its previous order in ITA No.409-410/2018 in ITA 461/2018 ( The Commissioner of Income Tax International Taxation-3 vs. Shanghai Electric Group Co. Ltd. , rejected the Revenue‟s appeal. The Court had then noted as follows:- .....

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..... oner 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.‟ For the same reasons the present appeal is rejected along with pending applications. For the s .....

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