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2016 (8) TMI 107 - HC - Income TaxTDS u/s 194C or 194J - TDS on Port Charges - as per the AO the services provided by the C & F agents were in the nature of ‘professional services’ - Held that:- It is clear that C & F agents are nowhere remotely indicated in the explanation to Section 194J of the Act. In the decision rendered by the Delhi High Court in the case of Hindustan Lever Ltd. (2012 (12) TMI 846 - DELHI HIGH COURT), the Court has held that tax is deductible under Section 194C in relation to warehousing charges paid to clearing and forwarding agents. We find that the CIT(A) as well as Tribunal has not committed any error in deleting the deduction of tax at source by applying provisions of Section 194C instead of 194J of the Act. - Decided in favour of the assessee
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