S. 215 : Interest payable by assessee–Advance tax-Non deposit of amount by non -resident assessee–Levy was held to be not valid -No question of law.[S. 260A]
CIT (IT) v. Shanghai Electric Group Co. Ltd. (2019) 103 taxmann.com 112 / 262 Taxman 26 (Delhi)(HC) Editorial: SLP of revenue is dismissed, CIT(IT) v. Shanghai Electric Group Co. Ltd. (2019) 262 Taxman 25 (SC)