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$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 18. +
ITA 862/2015
PR. CIT-I INTERNATIONAL TAXATION ..... Appellant Through: Mr. Rahul Chaudhary, Senior Standing counsel.
versus
ANIMAL PLANET (ASIA) LLC
..... Respondent
AND 19. +
ITA 863/2015
THE PR. COMMISSIONER OF INCOME TAX-1 ..... Appellant Through: Mr. Rahul Chaudhary, Senior Standing counsel.
versus
ANIMAL PLANET (ASIA) LLC
..... Respondent
CORAM: JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU
O R D E R %
17.11.2015
CM No. 26987/2015 (for exemption) in ITA 862/2015 1. Exemption allowed subject to all just exceptions.
The application is disposed of. ITA Nos. 862/2015 & 863/2015
Page 1 of 2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 21:49:43
ITA Nos. 862 of 2015 & 863 of 2015 3. It is not disputed by learned counsel for the Revenue that questions urged by it concerning interest payable under Section 234B of the Income Tax Act, 1961 stands covered against the Revenue by the decision of this Court in Director of Income Tax v. Jacabs Civil Incorporated & Mitsubishi Corporation [2010] 330 ITR 578 (Del). It is stated that the said decision has been challenged by the Revenue by way of a Special Leave Petition which is pending in the Supreme Court.
Following the aforementioned decision of this Court, these appeals are dismissed.
S. MURALIDHAR, J
VIBHU BAKHRU, J NOVEMBER 17, 2015 dn
ITA Nos. 862/2015 & 863/2015
Page 2 of 2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 21:49:43