Payments made to NSICT for the movement of the containers from ...
Tax Deduction for Container Transport Payments u/s 194C, Not Required u/s 194J.
December 26, 2011
Case Laws Income Tax AT
Payments made to NSICT for the movement of the containers from or up to the vessel - TDS u/s 194C or u/s 194J - the assessee rightly deducted tax at source u/s.194C and there was no liability to deduct tax at source u/s.194J.... - AT
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