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HIGH COURT OF DELHI
ITA 777/2016& CM No.41555/2016 _
COMMISSIOONER OFINCOME TAX(INTERNATIONAL TAXATION-3) , .....Appellant
Through:Mr.Rahul Chaudhury,Adv.
ITA 777/2016& CM No.41555/2016 _
COMMISSIOONER OFINCOME TAX(INTERNATIONAL TAXATION-3) , .....Appellant
Through:Mr.Rahul Chaudhury,Adv.
VERSUS
ROLLYS ROYCE MILITARY AERO ENGINES LTD. ' .....Respondent
Through:Mr.Mukesh Butani,Mr.Gaurav Gupta and'Mr.S.S.Tomar,Advs.
,+ ITA 778/2016&CM No.41557-41558/2016 ^ ' COMMISSIONER OFINCOME TAX(INTERNATIONAL
TAXATION)-3 ' .....Appellant -
Through:Mr.Mukesh Butani,Mr.Gaurav Gupta and'Mr.S.S.Tomar,Advs.
,+ ITA 778/2016&CM No.41557-41558/2016 ^ ' COMMISSIONER OFINCOME TAX(INTERNATIONAL
TAXATION)-3 ' .....Appellant -
VERSUS
, ENGINES LTD. ..... Respondent
Through:Mr.Mukesh Butani,Mr.Gaurav Gupta and Mr.S.S.Tomar,Advs. ' , :+ '
Through:Mr.Mukesh Butani,Mr.Gaurav Gupta and Mr.S.S.Tomar,Advs. ' , :+ '
ITA 779/2016&CM No.41559-41560/2016
TAXATION-3) ' .....Appellant
TAXATION-3) ' .....Appellant
VERSUS
- ROLLYS ROYCE MILITARY AERO
ENGINESLTD • Respondent
2016:DHC:8401-DB
Through:Mr.Mukesh Butani,Mr.Gauray Gupta and Mr.S.S.Tomar,Advs.
' ITA 78.0/2016&CM No.41561-41562/2016 , TAXATION-3) .....Appellant _
Through:Mr.Rahul Chaudhury,Adv.;
ENGINESLTD • Respondent
2016:DHC:8401-DB
Through:Mr.Mukesh Butani,Mr.Gauray Gupta and Mr.S.S.Tomar,Advs.
' ITA 78.0/2016&CM No.41561-41562/2016 , TAXATION-3) .....Appellant _
Through:Mr.Rahul Chaudhury,Adv.;
VERSUS
ENGINES LTD. ..... Respondent . Through:Mr.Mukesh Butani,.Mr.Gaurav Gupta
' :and Mr.S.S.Tomar,Advs.
' :and Mr.S.S.Tomar,Advs.
ITA 853/2016&CM No.44558-44559/2016
TAXATION)-3 . , ..... Appellant
TAXATION)-3 . , ..... Appellant
VERSUS
.
ROLLS ROYCE MILITARY AERO , ENGINES LTD. ^ ..... Respondent
, jThrough:Mr.Mukesh Butani,Mr.Gaurav Gupta and Mr.S.S.Tomar,Advs.
CGRAM:
HON'BLE MR.JUSTICE S.RAVINDRA BHAT
HON'BLE MR.JUSTICE NAJMIWAZIRI
06.12.2016 The issue urged by the Revenue in these appeals against the order ofthe Incorne Tax Appellate Tribunal(in shortthe ITAT)is the levy ofinterest under Section-234B ofthe Income Tax Act, 1961(in shortthe Act)in the circumstances ofthe case in respect ofpayments received by the assessee, a non-resident, from the Indian Navy and
Hindustan Aeronautics Ltd.(HAL). These were held to be deductible under Section 195 ofthe Act upon determination in-that regard. The
ITAT took note of the decision of this Court in DIT vs. G.E.
Packaged Power Inc..(2015) 373 ITR 65 and held against the
Revenue.
That decision in our opinion covers th<e facts ofthese cases as well. We,furthermore, noticed that the amendment to Section,234B ofthe Act was made to cover a fact situation similar to the present one later i.e. for AY 2013-14 by virtue ofan amendment carried out in 2012the assessments in question relate to AY 1999-2000 to 2003-
'04. ■ ■ ■■ ' ■
No substantial question oflaw arises in these appeals. They are,consequently,dismissed.
S.RAVINDRA BHAT,J NAJMIWAZIRI,J DECEMBER 06,2016/kk
ROLLS ROYCE MILITARY AERO , ENGINES LTD. ^ ..... Respondent
, jThrough:Mr.Mukesh Butani,Mr.Gaurav Gupta and Mr.S.S.Tomar,Advs.
CGRAM:
HON'BLE MR.JUSTICE S.RAVINDRA BHAT
HON'BLE MR.JUSTICE NAJMIWAZIRI
06.12.2016 The issue urged by the Revenue in these appeals against the order ofthe Incorne Tax Appellate Tribunal(in shortthe ITAT)is the levy ofinterest under Section-234B ofthe Income Tax Act, 1961(in shortthe Act)in the circumstances ofthe case in respect ofpayments received by the assessee, a non-resident, from the Indian Navy and
Hindustan Aeronautics Ltd.(HAL). These were held to be deductible under Section 195 ofthe Act upon determination in-that regard. The
ITAT took note of the decision of this Court in DIT vs. G.E.
Packaged Power Inc..(2015) 373 ITR 65 and held against the
Revenue.
That decision in our opinion covers th<e facts ofthese cases as well. We,furthermore, noticed that the amendment to Section,234B ofthe Act was made to cover a fact situation similar to the present one later i.e. for AY 2013-14 by virtue ofan amendment carried out in 2012the assessments in question relate to AY 1999-2000 to 2003-
'04. ■ ■ ■■ ' ■
No substantial question oflaw arises in these appeals. They are,consequently,dismissed.
S.RAVINDRA BHAT,J NAJMIWAZIRI,J DECEMBER 06,2016/kk
JUDGMENT