TMI Blog2019 (1) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... port reliance was placed upon the decision of this Court in case of Commissioner of Income Tax, Panaji, Goa Vs. Orient (Goa) P. Ltd.(2009 (10) TMI 575 - BOMBAY HIGH COURT) wherein it was held that before the provisions of Section 172 of the act can be made applicable, the person making the payment has to be nonresident. A subsequent division bench of this Court in CIT vs. V.S.Dempo & Co. (P.) L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue. - INCOME TAX APPEAL NO.962 OF 2016 - - - Dated:- 22-1-2019 - AKIL KURESHI AND M.S. SANKLECHA, JJ. Mr. Vipul Joshi i/by Mr. Sameer Dalal for the Appellant. Mr. Suresh Kumar for the Respondent. P.C.: 1. Mr.Joshi, learned counsel appearing for the appellant seeks liberty to carry out amendment in the title of the appeal memo is indicating the correct ward number of the Res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of section 172 of the Act, do not override the provisions of section 194 of the Act and therefore, Appellant was liable to deduct tax at source while making payment of freight charges paid to agents of foreign shipping companies? 3. Whether on the facts and circumstances of the case and in law, the Tribunal was justified in following the decision in the case of, CIT Vs. Orient Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Panaji, Goa Vs. Orient (Goa) P. Ltd. 325 ITR 554 (Bombay) wherein it was held that before the provisions of Section 172 of the act can be made applicable, the person making the payment has to be nonresident. A subsequent division bench of this Court in CIT vs. V.S.Dempo Co. (P.) Ltd (supra) was not able to agree with the view of this Court in Orient (Goa) P. Ltd. Therefore made a refere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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