https://www.taxtmi.com/caselaws?id=177496 The HC upheld the decisions of the CIT (Appeals) and ITAT, concluding that Section 194C of the Income Tax Act, 1961, was not applicable to payments made for Ocean Freight and Inland Haulage Charges by the respondent, a freight forwarding business. The court determined that these payments were covered under Section 172, absolving the respondent from TDS liability. The department's appeal was dismissed, affirming that the payments were made to agents of non-resident shipping companies and were subject to Section 172, not Section 194C. The HC ruled no substantial question of law arose, thereby dismissing the appeal. en-us Tue, 26 Sep 2006 00:00:00 +0530 Tue, 05 Mar 2024 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177496 The HC upheld the decisions of the CIT (Appeals) and ITAT, concluding that Section 194C of the Income Tax Act, 1961, was not applicable to payments made for Ocean Freight and Inland Haulage Charges by the respondent, a freight forwarding business. The court determined that these payments were covered under Section 172, absolving the respondent from TDS liability. The department's appeal was dismissed, affirming that the payments were made to agents of non-resident shipping companies and were subject to Section 172, not Section 194C. The HC ruled no substantial question of law arose, thereby dismissing the appeal. Case-Laws Income Tax Tue, 26 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177496