https://www.taxtmi.com/caselaws?id=242859 The Tribunal upheld the CIT(A)'s decision, dismissing the department's appeal. It was held that the payments were primarily reimbursements, not subject to TDS under Section 194C. Additionally, the Tribunal affirmed the applicability of Section 172 and Circular No. 723 for payments to non-resident shipping companies. Both appeals by the department were rejected. en-us Thu, 12 Dec 2013 00:00:00 +0530 Wed, 22 Jan 2014 06:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242859 The Tribunal upheld the CIT(A)'s decision, dismissing the department's appeal. It was held that the payments were primarily reimbursements, not subject to TDS under Section 194C. Additionally, the Tribunal affirmed the applicability of Section 172 and Circular No. 723 for payments to non-resident shipping companies. Both appeals by the department were rejected. Case-Laws Income Tax Thu, 12 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242859