1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.564 OF 2008 The Commissioner of Income Tax-9. ...Appellant vs. M/s.Hazira Marine Engineering & Construction Management Pvt.Ltd. ...Respondent. --- Mr.Suresh Kumar, for Appellant. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED:15th September,2008. P.C.:- 1. Where the tax on the amount payable to a non resident party is deducted at source & paid to the department but the amount is paid to the foreign party in the subsequent year, whether the disallowance can be made under Section 40(a)(i) of the Income Tax Act is the question raised in the appeal. The tribunal relying upon the decision of 2 ITAT Delhi Bench in the case “JCIT Vs. Modi Olivetti Ltd.” has allowed the claim of the assessee. The learned Counsel appearing for revenue has fairly stated that the Delhi High Court in the case of “CIT Vs. Oracle Software India Ltd. reported in (2007)293 ITR 353 and in the case of “CIT Vs. Nestle India Ltd. reported in (2005)275 ITR 1” has taken similar view. No case is made out for taking a contrary view. In this view of the matter, we see no merit in the appeal. Hence, dismissed. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)