2019 (1) TMI 1415

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....p; 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 Respondent No.1. Liberty as sought for granted. Amendment to be carried out forthwith. Re-verification is dispensed with. 2. This Appeal under Section 260A of the Income Tax Act, 1961 (the Act), challenges the o....

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....gn 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 Goa P. Ltd.( 2010) 325 ITR 554(Bom)?" 4. The appeal is admitted on the above substantial questions of law. The appeal itself is taken up for final disposal as it is an agreed position between the parties that the issue s....

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....ion 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 reference to the full bench of this Court. Though the full bench of this Court in V.S.Dempo & Co. (P) Ltd. (supra) held that if the receiptant of the income is covered by Section 172 of the Act, then no occasion to deduct tax at source can b....