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2017 (2) TMI 1514 - HC - Income TaxIncome deemed to accrue or arise in India - Taxability of amount received - PE in India - HELD THAT:- 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 (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 COURT] where the Court held that the primary liability of deducting the tax for the period concerned is that of the payer. In the facts of the present case, the appellant was the payee and not the payer who could not, therefore, be passing the liability under the terms of the Act.In view of the fact that the ITAT followed the judgment of this Court, no substantial question of law arises
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