Dismissing the appeal of the revenue the Court held that , the assessee being non -resident and entire tax was to be deducted at source . The assessee is not liable to charge any interest . Followed DIT (IT) v. GE Pakaged Power Inc . ( 2015) 373 ITR 65 ( Delhi ) ( HC) . (AY 2009-10)
CIT(IT) v. SMS Mavac UK Ltd. (2021) 129 taxmann.com 91 (Delhi ) ( HC) Editorial : SLP is granted to the revenue; CIT(IT) v. SMS Mavac UK Ltd. (2021) 281 Taxman 364 (SC)
S. 234B : Interest – Advance tax -Non-resident – Entire tax was to be deducted at source – Not liable to charge any interest .