2018 (6) TMI 1854

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..... PER L.P. SAHU, A.M.: This is an appeal filed by the Revenue against the order of the ld. CIT(A)-42, New Delhi dated 09.03.2015 for the assessment year 2010-11 on the following ground : "1. On the facts and circumstances of the case, the Ld. CIT (A) has erred in deleting interest u/s. 234B." 2. In this case the solitary issue involved is relating to the deleting of interest u/s. 234B by the .....

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..... ttarakhand) 15.2 I have duly considered submissions of the appellant. Respectfully following jurisdictional Hon'ble Delhi High Court decision referred to supra, I hold that interest u/s. 234B is not leviable because payments made to non-resident appellant are subject to tax deduction u/s. 195 of the Act. The A.O. is directed to grant the relief accordingly." 3. The ld. DR challenging the find .....

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..... the issue of interest - whether leviable on the non-resident assessee or not, as per provisions of section 234B of the Act, as the assessee was subject to withholding tax u/s. 195 of the Act. No counter decision is placed on record on behalf of the Revenue. We, therefore, finding no infirmity in the impugned order, are not inclined to interfere with the same. Accordingly, the appeal of the Revenue .....

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