DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION-1) vs. ASIA SATELLITE TELECOMMUNICATIONS COMPANY LTD

2-9 :r:: 0/0 14.01.2011 Present: Mr. Abhishek Maratha, Sr. Standing Counsel wt'l Ms. Anshul Sharma, Advocate for the appellant. Mr. S. Ganesh, Sr. Advocate with Mr. Anish KapT, Advocate for the respondent. +ITA Nos. 31, 32, 35-40/2011 * We find today that only issue which is raised b: ':h:: Department in these cases pertains to charging of interest undEr Section 2348 of the Income Tax Act, in view of the assessee's in:oT 2 being subjected to TDS. As far as this question is concerned, it already s·:an: s decided by the judgment of this Court dated 30th August, 201C L1 a batch matter, the lead case being Director, Income Tax v= M.s Mitsubishi in ITA No. 491 of 2008, in favour of the assessee. Accordingly, the present appeal is hereby dismissed. JANUARY 14, 2011 ftK M.L. MEHTA. ~. 2011:DHC:13498-DB