Whether on the fact and in the circumstances of the case, the issue as to the Appellant's claim against disallowance u/s. 40(a)(i) of the Act of an amount paid as demurrage to the non-resident buyers of iron ore, which demurrage has been accepted by the Tribunal as taxable u/s. 172 of the Act, could be considered as covered by the decision of the Hon'ble High Court in the case ofOrient Goa P. Ltd.(supra) considering that in the said decision, the Hon'ble High Court had observed that there were no pleadings or material brought on records to show that the case is governed by occasional shipping within the meaning of section 172 of the Act, and that the said section applies.