Court Rules No TDS Deduction Needed for Ocean Freight, Inland Haulage Payments u/s 194C for Foreign Shipping. https://www.taxtmi.com/highlights?id=17275 TDS u/s 194C - Ocean freights and Inland Haulage Charges - ship belongs to Foreign Shipping Companies and payment is made to agents - the provision of section 172 not come into picture and assessee - No TDS - AT en-us Mon, 17 Feb 2014 06:02:20 +0530 Mon, 17 Feb 2014 06:02:20 +0530 TaxTMI RSS Generator Court Rules No TDS Deduction Needed for Ocean Freight, Inland Haulage Payments u/s 194C for Foreign Shipping. https://www.taxtmi.com/highlights?id=17275 TDS u/s 194C - Ocean freights and Inland Haulage Charges - ship belongs to Foreign Shipping Companies and payment is made to agents - the provision of section 172 not come into picture and assessee - No TDS - AT Highlights Income Tax Mon, 17 Feb 2014 06:02:20 +0530 https://www.taxtmi.com/highlights?id=17275