https://www.taxtmi.com/caselaws?id=252365 The Tribunal dismissed all appeals by the Revenue, upholding the CIT (A)'s decisions. It confirmed that Cargo Handling Charges fall under Section 194C, not 194J, and Passenger Service Fees collected by airlines do not attract TDS under Section 194I. The issue of interest charges under Section 201(1A) was deemed academic due to the dismissal of primary grounds. en-us Wed, 09 Jul 2014 00:00:00 +0530 Mon, 20 Oct 2014 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252365 The Tribunal dismissed all appeals by the Revenue, upholding the CIT (A)'s decisions. It confirmed that Cargo Handling Charges fall under Section 194C, not 194J, and Passenger Service Fees collected by airlines do not attract TDS under Section 194I. The issue of interest charges under Section 201(1A) was deemed academic due to the dismissal of primary grounds. Case-Laws Income Tax Wed, 09 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252365