Tax Deduction at Source on Gas Transportation Charges paid by the purchasers of Natural gas to the sellers of gas. - Purchase and sale of gas. Transportation of gas is only a part of the entire sale transaction
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Tax deduction on gas transportation charges: where seller transfers ownership, charges are not TDS liable; third party transport is. Where the Owner/Seller transports gas and transfers ownership to the purchaser at the point of delivery, transportation is part of the overall contract for sale and the transportation charge billed by the Owner/Seller is not subject to TDS under the relevant provisions. Payments made to a third party transporter, however, continue to be governed by the TDS provisions applicable to such payments.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax deduction on gas transportation charges: where seller transfers ownership, charges are not TDS liable; third party transport is.
Where the Owner/Seller transports gas and transfers ownership to the purchaser at the point of delivery, transportation is part of the overall contract for sale and the transportation charge billed by the Owner/Seller is not subject to TDS under the relevant provisions. Payments made to a third party transporter, however, continue to be governed by the TDS provisions applicable to such payments.
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