https://www.taxtmi.com/caselaws?id=219831 The High Court held that payments made to c & f agents for warehousing charges did not fall under Section 194-I for TDS at 22%. The Court upheld the decisions of the CIT(Appeals) and ITAT, ruling in favor of the assessee. It was determined that the payments were for warehousing services under Section 194C, not rent under Section 194-I. The revenue's appeal was dismissed as it failed to establish how Section 194-I applied to the charges paid to the c & f agents. en-us Wed, 12 Dec 2012 00:00:00 +0530 Wed, 26 Dec 2012 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219831 The High Court held that payments made to c & f agents for warehousing charges did not fall under Section 194-I for TDS at 22%. The Court upheld the decisions of the CIT(Appeals) and ITAT, ruling in favor of the assessee. It was determined that the payments were for warehousing services under Section 194C, not rent under Section 194-I. The revenue's appeal was dismissed as it failed to establish how Section 194-I applied to the charges paid to the c & f agents. Case-Laws Income Tax Wed, 12 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219831