TMI Blog2017 (2) TMI 1514X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Director of Income Tax (International Taxation)[ 2016 (2) TMI 47 - DELHI HIGH COURT] Applicability of Section 234B relates to the Revenue s contentions that interest was payable in respect of non-payment of advance tax - HELD THAT:- ITAT relied upon the judgment of this Court in Director of Income Tax (International Transactions) v. G.E. Packaged Power [ 2015 (1) TMI 1168 - DELHI HIGH COU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal. On 6.12.2016, the Court had recorded as follows: - All except one questions urged in this appeal are covered by the decision of this Court for the previous assessment years, titled as National Petroleum Construction Company Vs. Director of Income Tax (International Taxation), [2016] 383 ITR 648. Learned counsel seeks some time to examine the relevant materials pertaining to the su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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