https://www.taxtmi.com/highlights?id=55084 TDS u/s 194C - payments made to C & F agents - Assessees only contend that in clear cases where separate bills have been raised by the C & F agents towards the reimbursement of freight charges, they are not liable to deduct tax at source upon payment towards such reimbursement components, since, such payment has no income element embedded in it. - The contention accepted - HC en-us Fri, 09 Oct 2020 15:26:38 +0530 Fri, 09 Oct 2020 15:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55084 TDS u/s 194C - payments made to C & F agents - Assessees only contend that in clear cases where separate bills have been raised by the C & F agents towards the reimbursement of freight charges, they are not liable to deduct tax at source upon payment towards such reimbursement components, since, such payment has no income element embedded in it. - The contention accepted - HC Highlights Income Tax Fri, 09 Oct 2020 15:26:38 +0530 https://www.taxtmi.com/highlights?id=55084