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Income Tax - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

TDS u/s 194C - Ocean freights and Inland Haulage Charges - ship ...


Court Rules No TDS Deduction Needed for Ocean Freight, Inland Haulage Payments u/s 194C for Foreign Shipping.

February 17, 2014

Case Laws     Income Tax     AT

TDS u/s 194C - Ocean freights and Inland Haulage Charges - ship belongs to Foreign Shipping Companies and payment is made to agents - the provision of section 172 not come into picture and assessee - No TDS - AT

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