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2013 (9) TMI 682 - HC - Income TaxTDS to be deducted u/s 194I or section 194C of the Income Tax Act - Assessee is a limited company engaged in the business of clearing and forwarding of cargo, shipping agency and other ancillary trading activities – Is the service provided is cargo handling service – Held that:- Work involved is mainly labour oriented work with the help of various machineries and equipments. This work involves providing of man power for loading and unloading, shifting and transportation of the cargo to the destination as well. It is also evident from these terms and conditions that the possession and control over equipments and man power do not vest with the appellantcompany which is a determinant factor so as to decide the applicability of the provisions of Section 194I. The rates for each kind of cargo have also been specified on the basis of the volume of the cargo being handled and not on the basis of time period involved in the execution of the said contract – TDS to be charged under section 194C – Decided against the Revenue.
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