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of <h1>Delhi HC dismisses appeal on interest chargeability for non-residents under Income Tax Act</h1> <h3>Commissioner of Income-tax International Taxation-1 Versus Andritz AG</h3> Commissioner of Income-tax International Taxation-1 Versus Andritz AG - TMI The Delhi High Court dismissed the appeal regarding the chargeability of interest under Section 234B of the Income Tax Act, 1961 for non-residents. The decision was based on previous court rulings in Director of Income Tax v. Jacabs Civil Incorporated [2011] and Director of Income Tax v. GE Packaged Power Inc. [2015]. No substantial question of law arose, and the appeal was dismissed without costs.
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