High Court rules cargo handling charges as contract not professional fees

The Bombay HC dismissed the appeal for Assessment Year 2009-10 on cargo handling charges, categorizing them as a contract under section 194C, not professional or technical service fees under section 194J, aligning with a prior ruling accepted by the Revenue.

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The Bombay High Court dismissed the appeal for Assessment Year 2009-10 regarding cargo handling charges, stating that they are in the nature of a contract under section 194C, not fees for professional or technical services under section 194J. The decision was based on consistency with a previous year's ruling where the Revenue accepted the same classification.

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