1 itxal2424-10 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2424 OF 2010 The Director of Income Tax (International Taxation) ..Appellant. Versus M/s.Abacus International Private Limited ..Respondent. Mr.Suresh Kumar for the appellant. Mr.Atul K. Jasani for the respondent. CORAM : J.P. Devadhar & Smt.R.P. Sondurbaldota, JJ. DATE : 1st July, 2011. P.C. : 1. Whether the Income Tax Appellate Tribunal was justified in deleting the interest levied under Section 234B of the Income Tax Act, 1961 is the question raised in this appeal. 2. Counsel for the Revenue fairly states that the aforesaid question is answered against the Revenue in the case of Director of Income Tax (International Taxation) V/s. NGC Network Asia LLC reported in (2009) 313 ITR 187 (Bom). 3. In this view of the matter, the appeal is dismissed with no order as to costs. (Smt.R.P. Sondurbaldota, J.) (J.P. Devadhar, J.)