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2018 (7) TMI 1806 - AT - Income TaxTDS u/s 194I - non deduction of TDS on wharfage charges paid to KPT - whether ‘KPT‘ is a pubic charitable trust and no TDS is liable to be deducted at source by the assessee? - Held that:- Wharfage charges paid to the KPT is not rent and no TDS is liable to be deducted under the provisions of section 194I of the Act. In view of the same, the order dt. 30-11-2015 passed by the CIT-A in confirming the order of AO that the assessee is in default and charging of interest thereon u/s. 201/201(1A) of the Act is not justified and it is set aside. - Decided in favour of assessee.
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