https://www.taxtmi.com/caselaws?id=330723 The High Court upheld the decision of the Tribunal regarding the deduction of tax at source under Section 194C for 'Port Charges' payments to Clearing and Forwarding Agents. It was determined that the payments did not fall under the definition of 'professional services' as per Section 194J. The Court dismissed the Tax Appeals filed by the revenue, confirming the correctness of applying Section 194C over 194J for TDS on 'Port Charges' payments. en-us Mon, 25 Jul 2016 00:00:00 +0530 Wed, 03 Aug 2016 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330723 The High Court upheld the decision of the Tribunal regarding the deduction of tax at source under Section 194C for 'Port Charges' payments to Clearing and Forwarding Agents. It was determined that the payments did not fall under the definition of 'professional services' as per Section 194J. The Court dismissed the Tax Appeals filed by the revenue, confirming the correctness of applying Section 194C over 194J for TDS on 'Port Charges' payments. Case-Laws Income Tax Mon, 25 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330723