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2019 (1) TMI 259 - AT - Income TaxTDS u/s 194I - demurrage/detention charges paid - non-resident shipping companies which are assessed u/s.172 - assessee submitted that non-adjudication of grounds would brand order of the Tribunal as suffering from apparent error - Held that:- Their remains no ambiguity that the assessee was not liable for deduction of TDS u/s 194-I of the Act on the payment made to the Foreign Shipping Companies on account of demurrage charges. Accordingly, we set aside the order of ld. CIT(A) and delete the addition made by the AO . Case of DEMPO & CO. PVT. LTD., THE COMMISSIONER OF INCOME TAX [2016 (2) TMI 308 - BOMBAY HIGH COURT] to be followed. - Decided in favour of assessee
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