The Commissioner of Income-tax, International Taxation -3 v. Sms Mavac Uk Ltd
[Citation -2019-LL-0716-36]

Citation 2019-LL-0716-36
Appellant Name The Commissioner of Income-tax, International Taxation -3
Respondent Name Sms Mavac Uk Ltd.
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 16/07/2019
Assessment Year 2009-10
Judgment View Judgment
Keyword Tags substantial question of law • levy of interest


IN HIGH COURT OF DELHI AT NEW DELHI ITA 642/2019 COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 Appellant Through: Mr.Ruchir Bhatia, Senior Standing Counsel. versus SMS MAVAC UK LTD Respondent Through: None. CORAM: JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH ORDER16.07.2019 1. This appeal has been filed by Revenue against order dated 27th November, 2018 passed by ITAT in ITA No. 3841/Del/2015 for Assessment Year 2009-10. 2. question sought to be urged i.e. payability of interest under Section 234B of Act is covered against Revenue by decision in Director of Income Tax v. GE Packaged Power Inc (2015) 373 ITR 65 (Del). 3. In view of matter, no substantial question of law arises. appeal is dismissed. S. MURALIDHAR, J. TALWANT SINGH, J. JULY 16, 2019/mr Commissioner of Income-tax, International Taxation -3 v. Sms Mavac Uk Ltd
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