https://www.taxtmi.com/circulars?id=4084 Cooling charges paid by customers to cold storage owners are not rent because preservation by mechanical process is the primary function and customers acquire no right to use space or machinery; therefore Section 194-I does not apply, and such cooling charges should be treated as contractual service payments subject to withholding under Section 194-C. en-us Thu, 10 Jan 2008 00:00:00 +0530 Tue, 15 Jul 2008 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4084 Cooling charges paid by customers to cold storage owners are not rent because preservation by mechanical process is the primary function and customers acquire no right to use space or machinery; therefore Section 194-I does not apply, and such cooling charges should be treated as contractual service payments subject to withholding under Section 194-C. Circulars Income Tax Thu, 10 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4084