https://www.taxtmi.com/forum/issue?id=109485 TDS depends on whether freight included in an import supplier's invoice is a reimbursement or payment for services. If the supplier originally bore the freight and later recovers it from the importer, that recovery is treated as reimbursement and does not attract TDS. If the importer pays freight directly or the payment constitutes consideration for freight services rendered to the importer, TDS must be deducted. The key inquiry is the substance-who bore the cost originally and whether the amount is mere recovery of expense. en-us Fri, 04 Dec 2015 13:20:21 +0530 Thu, 23 Jan 2025 15:56:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109485 TDS depends on whether freight included in an import supplier's invoice is a reimbursement or payment for services. If the supplier originally bore the freight and later recovers it from the importer, that recovery is treated as reimbursement and does not attract TDS. If the importer pays freight directly or the payment constitutes consideration for freight services rendered to the importer, TDS must be deducted. The key inquiry is the substance-who bore the cost originally and whether the amount is mere recovery of expense. Discussion-Forum Income Tax Fri, 04 Dec 2015 13:20:21 +0530 https://www.taxtmi.com/forum/issue?id=109485