https://www.taxtmi.com/caselaws?id=368893 The Tribunal allowed the assessee's appeal on non-deduction of TDS on pollution control expenses, citing that the transaction did not attract TDS under section 194J. The Revenue's cross-appeal on TDS deduction for shipping payments was dismissed, with the Tribunal directing the deletion of demands as reimbursements for shipping payments did not attract TDS liability under section 194C. The Tribunal found in favor of the assessee in both issues, concluding that TDS was not applicable under the Income Tax Act sections involved. en-us Fri, 12 Oct 2018 00:00:00 +0530 Tue, 16 Oct 2018 09:50:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368893 The Tribunal allowed the assessee's appeal on non-deduction of TDS on pollution control expenses, citing that the transaction did not attract TDS under section 194J. The Revenue's cross-appeal on TDS deduction for shipping payments was dismissed, with the Tribunal directing the deletion of demands as reimbursements for shipping payments did not attract TDS liability under section 194C. The Tribunal found in favor of the assessee in both issues, concluding that TDS was not applicable under the Income Tax Act sections involved. Case-Laws Income Tax Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368893