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2018 (11) TMI 648 - BOMBAY HIGH COURTTDS u/s 195 - freight of paid to non-resident shipping companies or their agents - non deduction of tds - Held that:- Now it is stated that the view taken by the Division Bench of this Court in the case of CIT Vs. Orient (Goa) Private Ltd. reported in [2009 (10) TMI 575 - BOMBAY HIGH COURT] is expressly held to be not laying down the correct law. It stands overruled by a Larger Bench judgment of this Court comprising of three Judges rendered in the case of Commissioner of Income Tax Vs. V.S. Dempo and Co. P. Ltd [2016 (2) TMI 308 - BOMBAY HIGH COURT]. This decision is reported in [(2016) ]. In the light of the Larger Bench judgment of this Court, both sides concede that the Appeal has to be allowed. The view taken up by the Tribunal cannot be sustained. Its order is, therefore, set aside. The question framed is answered in favour of the assessee and against the Revenue
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