COMMISSIONER OF INCOME TAX Vs. SESA GOA LTD

JUDGEMENT

(1.) Heard Ms. Susan Linahres, the learned Standing Counsel for the Income Tax Department - appellant and Mr. R. G. Ramani, the learned Senior Counsel appears along with Ms. S. Patil, the learned Counsel for the respondent.

(2.) By our Order dated 15.10.2013, this appeal was admitted on the following substantial questions of law.

(3.) Insofar as the first substantial question of law is concerned we find the matter is entirely covered by the decision of the Hon'ble Apex Court in the case of GE India Technology Centre (P) Vs. CIT, 327 ITR 456 . In this decision, the Hon'ble Apex Court has held that the duty to deduct tax at source arises only when remittance to non-residents contain wholly or partly taxable income, i.e. income chargeable under Section 195 of the Income Tax Act, 1961.