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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Whether TDS under Section 195 applies to offshore freight given Section 44B's non-obstante provision and CBDT Instruction No.1934</h1> HC admitted the appeal on substantial questions of law concerning whether TDS under Section 195 applies to freight paid to non-resident shipowners given ... TDS u/s 195 - freight charges received abroad by non-residents for goods shipped outside India but delivered in India - Whether the Tribunal erred in holding that tax was deductible u/s 195 on freight paid to non-resident shipowners when such income is not chargeable to income-tax in India under Section 44B of the Act? - Whether Section 44B of the Act, being a special provision with a non-obstante clause, overrides Sections 40(a)(i), 195 and 9 of the Act with respect to non-resident shipping income? Whether the Tribunal erred in not applying CBDT Instruction No. 1934, which exempts payments outside India for ocean freight on import of cargo from TDS and is binding under Section 119 of the Act? - Whether the Tribunal erred in holding that CBDT Instruction No. 1934, applies for time charter of ships and not for payment for ocean freight when the annexed Office Memorandum specifically applies to ocean freight for import of cargo? Whether the Tribunal erred in holding that CBDT Instruction No. 1934 applied only to public sector undertakings, when a Co-ordinate Bench of the Tribunal had held that it applies to private companies as well? HELD THAT:- Appeal admitted on substantial questions of law - Copy of the appeal memo along with substantial questions of law framed be supplied by the appellant to learned counsel for the Revenue within a week. As representation is made by the respondent Revenue, issuance of notice is waived. The appeals were admitted on six substantial questions of law framed by the Court: (1) 'Whether freight charges received abroad by non-residents for goods shipped outside India but delivered in India is chargeable to tax in India?'; (2) 'Whether the Tribunal erred in holding that tax was deductible under Section 195 of the Income Tax Act, 1961 on freight paid to non-resident shipowners when such income is not chargeable to income-tax in India under Section 44B of the Act?'; (3) 'Whether Section 44B of the Act, being a special provision with a non-obstante clause, overrides Sections 40(a)(i), 195 and 9 of the Act with respect to non-resident shipping income?'; (4) 'Whether the Tribunal erred in not applying CBDT Instruction No. 1934, which exempts payments outside India for ocean freight on import of cargo from TDS and is binding under Section 119 of the Act?'; (5) 'Whether the Tribunal erred in holding that CBDT Instruction No. 1934, applies for time charter of ships and not for payment for ocean freight when the annexed Office Memorandum specifically applies to ocean freight for import of cargo?'; (6) 'Whether the Tribunal erred in holding that CBDT Instruction No. 1934 applied only to public sector undertakings, when a Co-ordinate Bench of the Tribunal had held that it applies to private companies as well?' Representation by Revenue was accepted, issuance of notice waived, and the appeals were posted for final hearing.
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