https://www.taxtmi.com/caselaws?id=254376 An intermediary making reimbursement-style customs and shipping payments on behalf of clients is not liable for TDS where there is no privity of contract with the payees and the amounts are mere pass-through reimbursements without an income element. Charges paid to CFS/CCSP facilities for storage and customs-cargo services are statutory custodial charges, not rent, and therefore do not attract section 194I. Survey fees and seal wire charges, paid only as part of the customs-clearance process, do not constitute professional or technical fees on the facts stated, while crane and forklift charges in a composite material-handling contract remain subject to TDS under section 194C, with credit to be allowed for tax already paid by the recipients. en-us Wed, 17 Dec 2014 00:00:00 +0530 Sat, 20 Dec 2014 07:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254376 An intermediary making reimbursement-style customs and shipping payments on behalf of clients is not liable for TDS where there is no privity of contract with the payees and the amounts are mere pass-through reimbursements without an income element. Charges paid to CFS/CCSP facilities for storage and customs-cargo services are statutory custodial charges, not rent, and therefore do not attract section 194I. Survey fees and seal wire charges, paid only as part of the customs-clearance process, do not constitute professional or technical fees on the facts stated, while crane and forklift charges in a composite material-handling contract remain subject to TDS under section 194C, with credit to be allowed for tax already paid by the recipients. Case-Laws Income Tax Wed, 17 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254376