DIT v. NGC Network Asia LLC

313 ITR 187High Court2009#701 most cited

What is DIT v. NGC Network Asia LLC authority for?

Where a duty is cast on the payer to deduct and pay tax at source under Section 195, the payee-assessee cannot be levied interest under Section 234B for failure to pay advance tax if the payer defaults on its TDS obligation. This principle may also extend to interest under Section 234C.

144

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2025.

Also referred to as

DIT v. NGC Network Asia LLC · 313 ITR 187 · Section 234B interest · Section 195 TDS · advance tax liability payee · payer failure TDS · non-resident advance tax · payee not liable for interest u/s 234B · withholding tax default interest · advance tax interest on payee

Sections most often in play

Section 234BSection 147Section 154Section 195Section 234CSection 143(1)Section 143(3)Section 148

Issues it is cited on

section 91mistake apparent from recordinterest u/s 234badvance taxsection 195section 234bnon-residentsection 234section 44section 23indiatotal income

Judgments citing DIT v. NGC Network Asia LLC

Director of Income Tax International Taxation vs. Ge Packaged Power Inc

ITA/352/2014HC Delhi12 Jan 2015

…e. There being no admission here of tax liability, it is argued that the obligation rests upon the payer to deduct tax at source. Reliance was also placed on CIT v. Madras Fertilizers Ltd. [1984] 149 ITR 703 (Mad.); DIT (Int. Taxation) v. NGC Network Asia LLC 313 ITR 187 (Bom.); Sedco Forex International Drilling Inc. v. DCIT 264 ITR 320 (Utt.); Motorola Inc. v. DIT 95 ITR 269 (Delhi SB) and Qualcomm Inc. v. ADIT, 153 TTJ 513 (Del.), for this proposition. 7. The question that arises for consideration is whether interest should be levied on the assessee under Section 234B, on the ground of non-payment of advance t…

Director of Income Tax vs. Ericsson Radio System A.B

ITA/508/2007HC Delhi23 Dec 2011

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ce on its iucome that was chargeable to tax in India. This very issue has been cliscusscd in detail by this Cor'rr1 in cIT Vs. Mitsubishi corporation in ITA 49112008' I{elying r-rpon the judgrnent of BombayiFligh court , in DIT Vs. N.G.C. Networlc Asia I LLC. 313 ITR 187, this court reached the conclusion that uo inlcrcst 'can be leviecl. ' 15. The circurnstarices of the prebent case arc virtr-rally similil't" In fact, we tnay lecord that there was hardly any resistaucc by thc Re"'cnue : to the aforesaid positlon. we thus answel this qucstion in favout rrf the assessee and against the Reveuue' : 16. It is now th…

Director of Income Tax vs. Ericsson A.B., New Delhi

ITA-504/2007HC Delhi23 Dec 2011

…source on its income that was chargeable to tax in India. This very issue has been discussed in detail by this Court in CIT Vs. Mitsubishi Corporation in ITA 491/2008. Relying upon the judgment of Bombay High Court in DIT Vs. N.G.C. Network Asia LLC, 313 ITR 187, this Court reached the conclusion that no interest can be levied. 15. The circumstances of the present case are virtually similar. In fact, we may record that there was hardly any resistance by the Revenue to the aforesaid position. We thus answer this question in favour of the assessee and against the Revenue. 16. It is now the st…

Director of Income Tax

ITA/504/2007HC Delhi23 Dec 2011

…source on its income that was chargeable to tax in India. This very issue has been discussed in detail by this Court in CIT Vs. Mitsubishi Corporation in ITA 491/2008. Relying upon the judgment of Bombay High Court in DIT Vs. N.G.C. Network Asia LLC, 313 ITR 187, this Court reached the conclusion that no interest can be levied. 15. The circumstances of the present case are virtually similar. In fact, we may record that there was hardly any resistance by the Revenue to the aforesaid position. We thus answer this question in favour of the assessee and against the Revenue. 16. It is now the st…