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Agence Frances Press Versus Asst. Dirctor of Income Tax

2015 (3) TMI 939 - DELHI HIGH COURT

Interest under Section 234B - non-payment of advance tax - non deduction of tds - Held that:- As relying on DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION Versus GE PACKAGED POWER INC. AND OTHERS [2015 (1) TMI 1168 - DELHI HIGH COURT] no interest is leviable on the respondent assessees under Section 234B, even though they filed returns declaring NIL income at the stage of reassessment. The payers were obliged to determine whether the assessees were liable to tax under Section 195(1), and to what .....

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Kapur, Advs. For the Respondent : Mr. N P Sahni, sr. standing counsel Mr. Justice S. Ravindra Bhat (OPEN COURT) Exemption is allowed subject to all just exceptions. The applications are disposed of. ITA Nos.222/2015, 223/2015, 224/2015 and 225/2015 1. Admit. 2. Mr. N P Sahni, sr. standing counsel accepts notice. 3. With the consent of the counsel the matter was finally heard. 4. The question of law which arises in this case is whether the appellant was liable to pay interest under Section 234B .....

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h of that decision the ITAT upheld interest liability under Section 234B. In Alcatel Lucent (supra), this Court had distinguished a previous decision of another Division Bench i.e. DIT V. Jacabs Civil Inc. 330 ITR 578. 8. The decisions in Jacabs Civil Inc. and Alcatel Lucent were considered by the Karnataka High Court in Commissioner of Income Tax V. Samsung Electronics (2012) 345 ITR 494, which had been decided after a remand by the Supreme Court. The Supreme Court s observation in respect of o .....

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an obligation to deduct TAS in respect of "any sum paid to any resident. 9. In the light of the above directions and after considering the submissions of the parties, the Karnataka High Court decided the matter finally in Samsung Electronics (supra). 10. This Court had taken note of the relevant part of the Supreme Court s order after which the Karnataka High Court decided the matter on merits in Samsung Electronics (supra). This Court thereafter on 12.01.2015 decided in Director of Income .....

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etrical results entirely dependent on the facts presented in each case. It is unclear what would be the outcome where the payee is, in fact, under the bona fide belief that it does not have a PE, or how the payer is to discern that a payee's assertion is intended to defeat the law. This Court therefore, notes that this precise question was addressed in Samsung Electronics (supra) by the Supreme Court, while remitting the matter for reconsideration by the High Court. The Court perceptively he .....

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