DIT v. G.E. Packaged Power Inc.

56 Taxmann.com 190High Court2015#5297 most cited

What is DIT v. G.E. Packaged Power Inc. authority for?

Interest under Section 234B is not leviable when the entire income is subjected to TDS and there is no obligation on the assessee to pay advance tax. This applies to non-resident companies where tax is fully deducted at source by the payer.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2020.

Also referred to as

DIT v. G.E. Packaged Power Inc. · Section 234B · interest · TDS · advance tax · non-resident · payer · deduct tax at source

Judgments citing DIT v. G.E. Packaged Power Inc.

Rolls Royce Military Aero Engines Ltd vs. DDIT Intl. Taxation Circle-2 (1)

In the result all the five appeals of the assessee are partly allowed

ITA 784/DEL/2008[1999-2000]Status: DisposedITAT Delhi29 Apr 2016AY 1999-2000

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Mukesh Bhutani, AdvFor Respondent: Sh R.S. Negi, Sr. DR
Section 10Section 143(3)Section 147Section 148

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 784-788/Del/2008 (Assessment Year: 1999-2000 to 2003-04) M/s. Rolls Royce Military Aero Deputy Director of Income-tax , Engines Ltd, International Taxation, Circle-2(1), Vs. New Delhi New Delhi (Appellant) (Respondent) Assessee by : Sh. Mukesh Bhutani, Adv Sh. Gaurav Gupta, Adv Ms. Khyali Dadwal, Adv Revenue by: Sh R.S. Negi, Sr. DR Date of Hearing 18/04/2016 Date of pronouncement 29/04/2016 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the Five appeal…

DDIT, New Delhi vs. M/S Scorpion Courageous Ltd., New Delhi

In the result, the Cross Objection of the assessee is partly allowed

ITA 4619/DEL/2012[2008-09]Status: DisposedITAT Delhi25 Apr 2016AY 2008-09
Section 143(2)Section 234BSection 44BSection 44DSection 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’: NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2008-09 DDIT, Circle-2(2), New Delhi Vs. M/s. Scorpion Courageous Ltd., C/o- M. Lal & Associates, L-107, 2nd Floor, Lajpat Nagar-II, Gate No. 2, 1st Floor, New Delhi. GIR/PAN : AAKCS9967K (Appellant) (Respondent) And C.O. No. 59/Del/2013 [In ITA No. 4619/Del/2012] Assessment Year: 2008-09 M/s. Scorpion Courageous Ltd., Vs. DDIT, Circle-2(2), New Delhi C/o- SRBC & Associates, 16th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar West, Mumbai. GIR/PAN : AAKCS9…