https://www.taxtmi.com/highlights?id=46103 Disallowance u/s 40(a)(ia) of Wharfage charges - Wharfage charges paid by assessee are charges which facilitate the loading / unloading of goods at waterfront - no use of land but even if it was held that there is any use of land, then the same was incidental - cannot be equated to be a charge for ‘rent’ for use of water - No TDS u/s 194I - allowed as deduction u/s 37(1) en-us Thu, 25 Apr 2019 06:30:34 +0530 Thu, 25 Apr 2019 06:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46103 Disallowance u/s 40(a)(ia) of Wharfage charges - Wharfage charges paid by assessee are charges which facilitate the loading / unloading of goods at waterfront - no use of land but even if it was held that there is any use of land, then the same was incidental - cannot be equated to be a charge for ‘rent’ for use of water - No TDS u/s 194I - allowed as deduction u/s 37(1) Highlights Income Tax Thu, 25 Apr 2019 06:30:34 +0530 https://www.taxtmi.com/highlights?id=46103