2019 (6) TMI 311

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..... the Revenue in this appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter 'the Act‟) is with respect to the alleged interest payable by the assessee under Section 234B of the Act. At the outset, this Court notices that for another assessment year this Court had, following its previous order in ITA No.409-410/2018 in ITA 461/2018 (The Commissioner of Income Tax International Ta .....

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..... Packaged Power Inc. and ors.‟, (2015) 373 ITR 65 and 'Commissioner of Income Tax, International Taxation-2 vs. ZTE Corporation‟, (2017) 392 ITR 80. Since the Tribunal followed the rulings of this Court no question of law arises. These appeals are dismissed as untenable along with pending applications.‟ For the same reasons the present appeal is rejected along with pending a .....

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