https://www.taxtmi.com/caselaws?id=268793 Berth hire charges paid to Mumbai Port Trust were analysed on their true substance and treated as consideration for a composite bundle of port-related services and facilities, including maintenance, mooring, harbour support, water supply and infrastructure. Because the payment was not a simple charge for use of land or an anchorage area, it was not characterised as rent. The correct tax deduction treatment was therefore under section 194C as contractual charges, rather than under section 194I as rent. en-us Mon, 31 Aug 2015 00:00:00 +0530 Wed, 02 Dec 2015 02:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268793 Berth hire charges paid to Mumbai Port Trust were analysed on their true substance and treated as consideration for a composite bundle of port-related services and facilities, including maintenance, mooring, harbour support, water supply and infrastructure. Because the payment was not a simple charge for use of land or an anchorage area, it was not characterised as rent. The correct tax deduction treatment was therefore under section 194C as contractual charges, rather than under section 194I as rent. Case-Laws Income Tax Mon, 31 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268793