https://www.taxtmi.com/caselaws?id=464319 TDS on ocean freight paid to non-resident shipowners is examined in relation to income chargeability under the presumptive shipping-income regime, the interaction of that regime with withholding and disallowance provisions, and the scope of CBDT Instruction No. 1934. The issues include whether payments for goods shipped abroad and delivered in India are subject to withholding, whether the special shipping provision overrides general provisions governing non-resident income and tax deduction, and whether the Instruction exempts ocean-freight payments by private as well as public-sector entities. The appeal was admitted on substantial questions of law. en-us Mon, 28 Jul 2025 00:00:00 +0530 Fri, 17 Oct 2025 19:17:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464319 TDS on ocean freight paid to non-resident shipowners is examined in relation to income chargeability under the presumptive shipping-income regime, the interaction of that regime with withholding and disallowance provisions, and the scope of CBDT Instruction No. 1934. The issues include whether payments for goods shipped abroad and delivered in India are subject to withholding, whether the special shipping provision overrides general provisions governing non-resident income and tax deduction, and whether the Instruction exempts ocean-freight payments by private as well as public-sector entities. The appeal was admitted on substantial questions of law. Case-Laws Income Tax Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464319