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2016 (8) TMI 107 - GUJARAT HIGH COURT

2016 (8) TMI 107 - GUJARAT HIGH COURT - TMI - TDS u/s 194C or 194J - TDS on Port Charges - as per the AO the services provided by the C & F agents were in the nature of ‘professional services’ - Held that:- It is clear that C & F agents are nowhere remotely indicated in the explanation to Section 194J of the Act. In the decision rendered by the Delhi High Court in the case of Hindustan Lever Ltd. (2012 (12) TMI 846 - DELHI HIGH COURT), the Court has held that tax is deductible under Section 194C .....

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AVEATOR ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE KS JHAVERI) 1. These appeals are admitted for consideration of the following substantial question of law: Whether the Appellate Tribunal has substantially erred in holding that in respect of Port Charges provisions of Section 194C are applicable and not 194J, though as per the AO the services provided by the C & F agents were in the nature of professional services ? 1.1 By consent of the parties, these appeals are taken up for final hearing .....

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company has made sales of various items such as cotton waste, maize husk and de-oiled cake for which neither any TCS was made nor any declaration in Form No. 27C was filed. Accordingly, order u/s 201(1)/201(1A) & 206C(6A)/206(7) was passed by the DCIT, TDS Ahmedabad holding that the said items were scrap within the meaning of Section 206C of the Act. 3.1 Further during the course of post survey proceedings it was seen by the A.O that the assessee company has made payments under the head Port .....

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r of CIT(A) and thereby dismissed appeals of the revenue. Being aggrieved and dissatisfied with the impugned judgment and order passed by the Tribunal, the revenue has preferred the present Tax Appeals for consideration of the aforesaid substantial question of law. 4. Mr. M.R. Bhatt, learned Senior Counsel appearing with Ms. Mauna Bhatt, learned advocate for the revenue submitted that the CIT(A) as well as the Tribunal erred in deleting the addition made u/s 201(1) and 201(1A) of the Act. He sub .....

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related laws and work being done by them are of highly specialized work which otherwise cannot be done by ordinary contractor. 5. Mr. S.N. Soparkar, learned advocate appearing with Mr. B.S. Soparkar, learned advocate for the assessee submitted that as per Circular No. 715 issued by the CBDT, the position of carrying and forwarding agents is that of contractor and hence Section 194C is applicable on this. He submitted that such port charges include payments to transporters, fumigator, shipping c .....

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ates for both the sides including the impugned orders passed by the Tribunal as well as CIT(A). The CIT(A) following the judgement of the Tribunal in the case of Navine Flourine International Limited vs. ACIT reported in 14 ITR 481 (Ahmedabad) held that deoiled cake, raw cotton waste and maize husk are not in the nature of scrap within the meaning of provisions of Section 206C of the Act and directed the A.O to delete the demand on this issue. The CIT(A) observed that C & F agents were nowhe .....

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