https://www.taxtmi.com/caselaws?id=278396 Section 172 prevails over the ordinary TDS provisions for payments connected with non-resident shipping business, so freight paid to an agent of foreign shipping companies remained subject to disallowance under section 40(a)(ia) for non-deduction of tax. By contrast, transportation charges paid to resident transporters were not disallowed where the recipients had already paid tax, reflecting the curative scope of the proviso to section 40(a)(ia). Machinery maintenance charges were also not disallowed because a substantial part related to purchase of parts outside TDS, and the remaining repair bills were below the deduction threshold. The surviving clearing and forwarding charges were upheld for disallowance because the payments were made under an agreed service arrangement and no factual basis showed them outside the TDS net. en-us Thu, 12 Feb 2015 00:00:00 +0530 Thu, 31 Jan 2019 06:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278396 Section 172 prevails over the ordinary TDS provisions for payments connected with non-resident shipping business, so freight paid to an agent of foreign shipping companies remained subject to disallowance under section 40(a)(ia) for non-deduction of tax. By contrast, transportation charges paid to resident transporters were not disallowed where the recipients had already paid tax, reflecting the curative scope of the proviso to section 40(a)(ia). Machinery maintenance charges were also not disallowed because a substantial part related to purchase of parts outside TDS, and the remaining repair bills were below the deduction threshold. The surviving clearing and forwarding charges were upheld for disallowance because the payments were made under an agreed service arrangement and no factual basis showed them outside the TDS net. Case-Laws Income Tax Thu, 12 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278396