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TMI Blog2018 (8) TMI 2156X X X X Extracts X X X X X X X X Extracts X X X X ..... ITAT DELHI] for the Asstt. Year 2010-11 in assessee s own case wherein as held decision rendered by Hon ble jurisdictional High court on the issue of interest whether leviable on the non-resident assessee or not, as per provisions of Section 234B of the Act, as the assessee was subject to withholding tax u/s 195 of the Act. No counter decision is placed on record on behalf of the Revenue. Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A No. 3413/Del/2015. Copy of the said order was shown, which is placed on record. 3. The learned CIT DR although supported the order of the AO but could not controvert the aforesaid contention of the learned counsel for the assessee. 4. After considering the submissions of both the parties and the material on record, it is noticed that an identical issue has already been adjudicated by the ITAT De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, the appeal of the Revenue deserves to be dismissed. 5. Since the facts for the year under consideration are identical to the facts of the Asstt. Year 2010-11, respectfully following the aforesaid order in assessee s own case, we do not see any merit in this appeal of the Department. 6. In the result, appeal of the department is dismissed. (Order Pronounced in the Court on 23/08/2018) - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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