{"id":5135,"date":"2019-04-24T11:54:29","date_gmt":"2019-04-24T11:54:29","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-it-v-shanghai-electric-group-co-ltd-2019-103-taxmann-com-112-262-taxman-26-delhihc-editorial-slp-of-revenue-is-dismissed-citit-v-shanghai-electric-group-co-ltd-2019-262-ta\/"},"modified":"2019-04-24T11:54:29","modified_gmt":"2019-04-24T11:54:29","slug":"cit-it-v-shanghai-electric-group-co-ltd-2019-103-taxmann-com-112-262-taxman-26-delhihc-editorial-slp-of-revenue-is-dismissed-citit-v-shanghai-electric-group-co-ltd-2019-262-ta","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-it-v-shanghai-electric-group-co-ltd-2019-103-taxmann-com-112-262-taxman-26-delhihc-editorial-slp-of-revenue-is-dismissed-citit-v-shanghai-electric-group-co-ltd-2019-262-ta\/","title":{"rendered":"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)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that , the Tribunal has followed the decisions of jurisdictional High Court\u00a0 in DIT v. Jacabs Civil Incorporated ( 2001) 330 ITR 578\u00a0 (Delhi)(HC) DIT v. GE Packaged Power ( 2015) 373 ITR 65 (Delhi) (HC)and CIT v ZTE Corporation (2017) 392 ITR 80 (Delhi) ) and also referred CIT(IT) v Shanghai Group Co Ltd (ITA Nos 409-410 of 2018 dt. 9-4-2018. Accordingly for non deposit of amount of advance tax by non-resident assessee, the interest\u00a0 was held to be not applicable.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 215 : Interest payable by assessee\u2013Advance tax-Non deposit of amount  by non -resident assessee\u2013Levy was held to be not valid -No question of law.[S. 260A]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5135","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1kP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5135","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=5135"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5135\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5135"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5135"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}