DY CIT 11 (3)(1), MUMBAI vs. TOTAL OIL INDIA PVT LTD., MUMBAI
In the result, the appeal of the revenue is dismissed and the Cross
ITA 6997/MUM/2019[2016-17]Status: DisposedITAT Mumbai29 Dec 2023AY 2016-17
Bench: Shri Vikas Awasthy&F Shri Amarjit Singhdy. Commissioner Of Vs. Total Oil India Pvt. Ltd. Income Tax-11(3)(1) 3Rd Floor, The Leela Room No. 204, Aayakar Galleria, Bhavan, M.K.Road, Andheri (E) Marine Lines Mumbai 400 059 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace2175M Appellant .. Respondent
For Appellant: Niraj ShethFor Respondent: Ajay Kumar Sharma
Section 143(2)Section 143(3)Section 195Section 40
44B if they are in shipping business. It would also be in a position to rely upon section 172 but the responsibility of the person making payment to a non-resident in sub-section (1) of section 195 cannot be SRP 65/79 ITXA989.15.doc avoided in the manner set out in other cases. The scheme as above operates only to cases
