Dismissing the appeal of the revenue the Court held that issue with regard to the chargeability of interest under Section 234B of the Income-Tax Act, 1961 in the case of non-resident is covered against the revenue by DIT(IT) v. Jacabs Civil Incorporated (2011) 330 ITR 578 (Delhi) (HC) and DIT(IT) v. GE Packaged Power Inc (2015) 373 ITR 65 (Delhi) (HC).
CIT(IT) v. Andritz AG (2020) 113 taxmann.com 407 (Delhi)(HC) Editorial: SLP is granted to the revenue, CIT (IT) v. Andritz AG (2020) 269 Taxman 205 (SC)
S. 234B : Interest-Advance tax-Non-Resident-It was obligation of payer to deduct entire tax at source and, assessee was not liable to pay any advance tax and, thus, interest cannot be charged.