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2017 (7) TMI 1007 - BOMBAY HIGH COURTTds 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
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