2018 (6) TMI 1854

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....ER L.P. SAHU, A.M.: This is an appeal filed by the Revenue against the order of the ld. CIT(A)-42, New Delhi dated 09.03.2015 for the assessment year 2010-11 on the following ground : "1. On the facts and circumstances of the case, the Ld. CIT (A) has erred in deleting interest u/s. 234B." 2. In this case the solitary issue involved is relating to the deleting of interest u/s. 234B by the l....

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....tarakhand) 15.2 I have duly considered submissions of the appellant. Respectfully following jurisdictional Hon'ble Delhi High Court decision referred to supra, I hold that interest u/s. 234B is not leviable because payments made to non-resident appellant are subject to tax deduction u/s. 195 of the Act. The A.O. is directed to grant the relief accordingly." 3. The ld. DR challenging the findi....