https://www.taxtmi.com/caselaws?id=768875 The ITAT Mumbai ruled in favor of the assessee regarding TDS deduction disputes under sections 194C and 194H. The revenue authorities had raised demands under sections 201(1) and 201(1a) for alleged short deduction of TDS on payments to Carrying and Forwarding Agents (CFAs), treating certain payments as commission rather than work contracts. The ITAT held that despite using the term "commission" in agreements, the CFAs functioned merely as forwarding agents with limited rights and no authority to bind the assessee with third parties. The tribunal determined that TDS under section 194C was correctly applied as the payments related to work contracts for carriage of goods. The demand was deemed unsustainable and the assessee was not in default. en-us Fri, 28 Mar 2025 00:00:00 +0530 Tue, 15 Apr 2025 08:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768875 The ITAT Mumbai ruled in favor of the assessee regarding TDS deduction disputes under sections 194C and 194H. The revenue authorities had raised demands under sections 201(1) and 201(1a) for alleged short deduction of TDS on payments to Carrying and Forwarding Agents (CFAs), treating certain payments as commission rather than work contracts. The ITAT held that despite using the term "commission" in agreements, the CFAs functioned merely as forwarding agents with limited rights and no authority to bind the assessee with third parties. The tribunal determined that TDS under section 194C was correctly applied as the payments related to work contracts for carriage of goods. The demand was deemed unsustainable and the assessee was not in default. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768875