https://www.taxtmi.com/caselaws?id=216476 The tribunal ruled in favor of the appellant, a mining and processing company, in an assessment dispute involving payments for wagon facilitation charges. The tribunal determined that the payments were not subject to TDS deduction under section 194-I as they were part of a Public-Private Partnership scheme with Indian Railways and not for hiring services. Consequently, the disallowance under section 40(a)(ia) for wagon facilitation charges was overturned, along with the disallowance of outstanding entry tax payable under section 43B. en-us Mon, 25 Jun 2012 00:00:00 +0530 Mon, 21 Jan 2013 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216476 The tribunal ruled in favor of the appellant, a mining and processing company, in an assessment dispute involving payments for wagon facilitation charges. The tribunal determined that the payments were not subject to TDS deduction under section 194-I as they were part of a Public-Private Partnership scheme with Indian Railways and not for hiring services. Consequently, the disallowance under section 40(a)(ia) for wagon facilitation charges was overturned, along with the disallowance of outstanding entry tax payable under section 43B. Case-Laws Income Tax Mon, 25 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216476