DCIT vs. ASIA SATELLITE TELECOMMUNICATION CO LTD

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ITA - 36 / 2011HC Delhi14 January 201118 pages
For Petitioner: ABHISHEK MARATHA
AI SummaryDismissed

What did the High Court hold?

The Tribunal held that this issue was already decided by a previous judgment of the Court in favor of the assessee. Therefore, the present appeal was dismissed.

What were the facts?

The Department raised an issue regarding the charging of interest under Section 234B of the Income Tax Act. This was in relation to the assessee's income being subjected to TDS.

What were the issues?

The key legal issue was whether interest under Section 234B could be charged when the assessee's income was subjected to TDS.

Which sections of the Income-tax Act were involved?

Section 234B

AI-generated summary — verify with the full judgment below

Vo L4.OL.2O1L Present: Mr. Abhishek Maratha, sr. standing counsel with Ms, Rnshul sharma, Advocate for the appellant. Mi. S. Ganesh, Sr. Advocate with Mr' Anish Kapur' Advocate for the resPondent' I 2-9 # issue which is raised bY the to charging of interest under view of the assessee's income A +lTA Nos' 3L, 32, 35-40/20LL * We find todaY that onlY Department in these cases pertains Section 2348 of the Income Tax Act, in being subjected to TDS. As far as this question is concerned, it already stands decided by the judgment of this Court dated 30th August, 2010 in a batch matter, the lead case being Director, lncome Tax v' M/s Mitsubishi in ITA No. 491 of 2008, in favour of the assessee' Accordingly, the present appeal is hereby dismissed' M.L. MEHTA, J. JANUARY L4,20L1 vtK r T. 2011:DHC:13523-DB

2011:DHC:13523-DB

2011:DHC:13523-DB

2011:DHC:13523-DB

2011:DHC:13523-DB

2011:DHC:13523-DB

2011:DHC:13523-DB

2011:DHC:13523-DB

2011:DHC:13523-DB

2011:DHC:13523-DB

2011:DHC:13523-DB

2011:DHC:13523-DB

2011:DHC:13523-DB

2011:DHC:13523-DB

2011:DHC:13523-DB

2011:DHC:13523-DB

2011:DHC:13523-DB

2011:DHC:13523-DB

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