https://www.taxtmi.com/caselaws?id=177491 The Tribunal ruled that payments to non-resident shipping companies or their agents are governed by Section 172, not Section 194C of the Income-tax Act. Therefore, Tax Deducted at Source (TDS) under Section 194C was not required, and expenses disallowed under Section 40(a)(ia) were deemed allowable. The Revenue's appeal was dismissed, and the assessee's cross-objection became infructuous. en-us Thu, 30 Jun 2011 00:00:00 +0530 Mon, 11 Jan 2016 14:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177491 The Tribunal ruled that payments to non-resident shipping companies or their agents are governed by Section 172, not Section 194C of the Income-tax Act. Therefore, Tax Deducted at Source (TDS) under Section 194C was not required, and expenses disallowed under Section 40(a)(ia) were deemed allowable. The Revenue's appeal was dismissed, and the assessee's cross-objection became infructuous. Case-Laws Income Tax Thu, 30 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177491