https://www.taxtmi.com/caselaws?id=374164 The Tribunal focused on interpreting sections 194-I and 194C of the Income Tax Act regarding charter hire charges. It remanded the case for further examination based on the contract terms to determine the applicable section. The issue of applying section 195 to payments made to foreign entities was not considered as it was not raised during the appeal process. The Tribunal dismissed the Revenue's application concerning sections 194J and 195 as these were not part of the original appeal before the Tribunal. en-us Mon, 21 Jan 2019 00:00:00 +0530 Fri, 25 Jan 2019 09:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374164 The Tribunal focused on interpreting sections 194-I and 194C of the Income Tax Act regarding charter hire charges. It remanded the case for further examination based on the contract terms to determine the applicable section. The issue of applying section 195 to payments made to foreign entities was not considered as it was not raised during the appeal process. The Tribunal dismissed the Revenue's application concerning sections 194J and 195 as these were not part of the original appeal before the Tribunal. Case-Laws Income Tax Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374164