2017 (7) TMI 1007 - HC - Income Tax

Tds on cargo handling charges - Tribunal held that cargo handling charges are in the nature of contract u/s 194C and not fees of professional or technical services covered u/s 194J - requirment of technically competent and skilled persons technically competent and skilled persons - Held that - It is not disputed that for the Assessment Year 2008-09 between the same parties similar issue had arisen and the Commissioner had held that the cargo handling charges are in the nature of contract and not fees of professional and technical services. The Revenue did not file any appeal before the Tribunal and had accepted the said order. As such for the present year the appellant would not be in a position to deviate from the principles of consistency. - Decided against revenue

Summary

The Bombay High Court dismissed the appeal for Assessment Year 2009-10 regarding cargo handling charges, stating that they are in the nature of a contract under section 194C, not fees for professional or technical services under section 194J. The decision was based on consistency with a previous year's ruling where the Revenue accepted the same classification.