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

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ITA - 39 / 2011HC Delhi14 January 201118 pages
For Petitioner: ABHISHEK MARATHA
AI SummaryDismissed

What did the High Court hold?

The Tribunal held that this issue had already been decided by a previous judgment of the Court in favour 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 234C 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 234C was leviable on income subjected to TDS. The Tribunal relied on a prior decision on this matter.

Which sections of the Income-tax Act were involved?

Section 234C

AI-generated summary — verify with the full judgment below

o/o 14.OL.2O11 Present: Mr. Abhishek Maratha, Sr' Standing Counsel with Ms. Rnshul Sharma, Advocate for the appellant' Mr. S. Ganesh, Sr' Advocate with Mr' Anish Kapur' Advocate for the resPondent. 2-9 # issue which is raised bY the to charging of interest under view of the assessee's income -r +lTA Nos. 3L, 32' 35-40/201L * We find todaY that onlY Department in these cases pertains Section 234t- of the lncome 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, Income 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 L4,20LL flIC 2011:DHC:13527-DB

2011:DHC:13527-DB

2011:DHC:13527-DB

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2011:DHC:13527-DB

2011:DHC:13527-DB

2011:DHC:13527-DB

2011:DHC:13527-DB

2011:DHC:13527-DB

2011:DHC:13527-DB

2011:DHC:13527-DB

2011:DHC:13527-DB

2011:DHC:13527-DB

2011:DHC:13527-DB

2011:DHC:13527-DB

2011:DHC:13527-DB

2011:DHC:13527-DB

2011:DHC:13527-DB

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