https://www.taxtmi.com/caselaws?id=261699 Terminal handling charges paid as reimbursements to shipping lines or their agents were not rent, as they lacked any nexus with use of land, building, plant or machinery, so section 194I did not apply. Container freight station charges and Bombay Port Trust charges were also treated as reimbursement of client-related statutory or clearance payments made by the assessee as an intermediary, not as its own expenditure, so they likewise fell outside section 194I. Crane and forklift charges were paid for loading and unloading work under a contract for work, without any right to use the equipment, so section 194C applied instead. On that basis, the assessee was not an assessee in default under section 201 and interest under section 201(1A) did not arise. en-us Fri, 10 Jul 2015 00:00:00 +0530 Mon, 20 Jul 2015 09:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261699 Terminal handling charges paid as reimbursements to shipping lines or their agents were not rent, as they lacked any nexus with use of land, building, plant or machinery, so section 194I did not apply. Container freight station charges and Bombay Port Trust charges were also treated as reimbursement of client-related statutory or clearance payments made by the assessee as an intermediary, not as its own expenditure, so they likewise fell outside section 194I. Crane and forklift charges were paid for loading and unloading work under a contract for work, without any right to use the equipment, so section 194C applied instead. On that basis, the assessee was not an assessee in default under section 201 and interest under section 201(1A) did not arise. Case-Laws Income Tax Fri, 10 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261699