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HIGH COURT OF DELHI
18.
18.
ITA 862/2015
PR.CIT-I INTERNATIONAL TAXATION Appellant
Through: Mr. Rahul Chaudhary, Senior Standing counsel.
PR.CIT-I INTERNATIONAL TAXATION Appellant
Through: Mr. Rahul Chaudhary, Senior Standing counsel.
VERSUS
ANIMALPLANET(ASIA)LLC Respondent / AND 19./
ITA 863/2015
THEPR.COMMISSIONER OFINCOME TAX-1 Appellant
Through: Mr. Rahul Chaudhary, Senior Standing counsel.
THEPR.COMMISSIONER OFINCOME TAX-1 Appellant
Through: Mr. Rahul Chaudhary, Senior Standing counsel.
VERSUS
ANIMALPLANET(ASIA)LLC Respondent
CORAM:
JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU
17.11.2015 CM No.26987/2015(for exemption!in ITA 862/2015
1.Exemption allowed subjectto alljust exceptions.
2.The application is disposed of.
ITA Nos.862/2015&863/2015 Page1 of2 2015:DHC:11753-DB
ITA Nos.862 of2015 &863 of2015 3.It is not disputed by learned counsel for the Revenue that questions urged by it concerning interest payable under Section 234B ofthe Income Tax Act, 1961 stands covered againstthe Revenue by the decision ofthis Courtin
Director of Income Tax v. Jacobs Civil Incorporated & Mitsubishi
Corporation[2010]330ITR 578(Del).It is stated thatthe said decision has been challenged by the Revenue by way ofa Special Leave Petition which is pending in the Supreme Court.
17.11.2015 CM No.26987/2015(for exemption!in ITA 862/2015
1.Exemption allowed subjectto alljust exceptions.
2.The application is disposed of.
ITA Nos.862/2015&863/2015 Page1 of2 2015:DHC:11753-DB
ITA Nos.862 of2015 &863 of2015 3.It is not disputed by learned counsel for the Revenue that questions urged by it concerning interest payable under Section 234B ofthe Income Tax Act, 1961 stands covered againstthe Revenue by the decision ofthis Courtin
Director of Income Tax v. Jacobs Civil Incorporated & Mitsubishi
Corporation[2010]330ITR 578(Del).It is stated thatthe said decision has been challenged by the Revenue by way ofa Special Leave Petition which is pending in the Supreme Court.
ORDER
4. Following the aforementioned decision of this Court, these appeals are dismissed.
S.MURALIDHAR,J NOVEMBER 17,2015 dn VIBHUBAKHRU,J ITA Nos.862/2015 <& 863/2015 Page2of[2] 2015:DHC:11753-DB