The Principal Commissioner Of Income Tax, Panaji v. V. M. Salgaoncar And Bros. Pvt. Ltd

IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 102 OF 2017 THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI., Versus ... Appellant V. M. SALGAONCAR AND BROS. PVT. LTD., ... Respondent Ms Amira Abdul Razaq, Advocate for the Appellant. -Coram:SHANTANU S. KEMKAR &NUTAN D. SARDESSAI, JJ.-Date:8th January 2018 P.C. Heard the learned Counsel for the Appellant on the question ofadmission. Having gone through the impugned orders andhaving considered the rival submissions of the learned Counselfor the parties, we find that the question involved in this case issquarely covered by the Judgment of the Supreme Court in thecase of GE India Technology Cen. (P.) Ltd vs. Commissioner ofIncome-tax [2010] 327 ITR 456, in which it has beencategorically held that when the payment is made to anon-resident of India, obligation to deduct tax at source does notarise. 2. In the circumstances in our considered view, the Commissioner (Appeals) as also the Tribunal have committed noerror in dismissing the Appeals filed by the Revenue. 3. As a result, we find no ground to interfere in this Appeal. Nosubstantial question of law is arising. 4. The Appeal is therefore dismissed. NUTAN D. SARDESSAI, J.SHANTANU S. KEMKAR, J.arp/*