https://www.taxtmi.com/caselaws?id=261558 Composite warehousing and logistics arrangements were treated as contracts for services, not mere leases of immovable property, because the agreement covered storage, handling, packing, dispatch and allied activities; the related payments were therefore subject to TDS under section 194C and not as rent under section 194I. Where the deductees had filed returns, included the sums in taxable income and paid tax, the deductor could not be treated as an assessee in default for the principal TDS demand, though interest for delayed remittance remained payable under section 201(1A). en-us Tue, 30 Jun 2015 00:00:00 +0530 Thu, 16 Jul 2015 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261558 Composite warehousing and logistics arrangements were treated as contracts for services, not mere leases of immovable property, because the agreement covered storage, handling, packing, dispatch and allied activities; the related payments were therefore subject to TDS under section 194C and not as rent under section 194I. Where the deductees had filed returns, included the sums in taxable income and paid tax, the deductor could not be treated as an assessee in default for the principal TDS demand, though interest for delayed remittance remained payable under section 201(1A). Case-Laws Income Tax Tue, 30 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261558