Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 310 - AT - Income TaxTDS u/s 194C OR 194J - availing of composite set of services such as stevedoring, loading and unloading, etc. - Held that:- Following the decision of the Coordinate Bench in the assessee’s own case for A.Y. 2004-05 and the case of Merchant Shipping Services P. Ltd. (2010 (11) TMI 692 - ITAT, Mumbai ) we sustain the impugned order of the CIT(A) in holding that the payments made by the assessee to NSICT are covered under section 194C of the Act and not under section 194J of the Act and therefore the assessee has rightly made deduction of tax at the rates applicable under section 194C of the Act
|