9911796707
TMI Blog2018 (8) TMI 1757X X X X Extracts X X X X X X X X Extracts X X X X ..... take has been crept in the order of the ITAT, where it failed to adjudicate three grounds of appeal. Therefore, order of the Tribunal is recalled for limited purpose. This appeal is restored to its original number for adjudicating the three grounds. - MA No.10 and 11/RJT/2017 ITA.No.219 and 220/RJT/2014 - - - Dated:- 3-8-2018 - Shri Rajpal Yadav And Shri Waseem Ahmed, JJ. Assessee by: Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Hon CIT(A) erred in law as well as on facts in confirming deduction of tax at source u/s.194I on demurrage/detention charges paid non-resident shipping companies which are assessed u/s.172 of the Act. 4. Hon CIT(A) erred in law as well as on facts in confirming deduction of tax at source u/s.194I on demurrage/detention charges which is not applicable to non-resident companies. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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