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2006 (1) TMI 60 - HC - Income TaxPayment to Contractor - "Whether Tribunal was right in holding that the contract entered into by the assessee was a mere contract of hire of ships and would therefore not fall within the purview of section 194C of the Act?" - we are of the view that the payment of hire charges for taking temporary possession of the ships by the assessee-company would not fall within the provision of section 194C and hence no tax is required to be deducted, and there is no error or infirmity in the order of the lower authorities. Hence, no substantial question of law arises for consideration of this court. Hence, we dismiss the above tax case
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