https://www.taxtmi.com/caselaws?id=466608 Freight payments made to foreign shipping companies were held to accrue in India because the right to receive freight arose on delivery/unloading at Indian ports; consequence: the aggregate Rs. 8,83,16,208 was upheld as taxable and added under the withholding/disallowance provisions. The tribunal rejected reliance on Instruction No. 1934 and time charter distinctions as inapplicable, and noted absence of 15CA, nil deduction certificates or permanent establishment evidence; consequence: payer's failure to deduct tax under the withholding regime justified disallowance. The jurisdiction and limitation plea failed for want of supporting evidence and was dismissed. en-us Wed, 26 Feb 2025 00:00:00 +0530 Fri, 13 Feb 2026 19:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466608 Freight payments made to foreign shipping companies were held to accrue in India because the right to receive freight arose on delivery/unloading at Indian ports; consequence: the aggregate Rs. 8,83,16,208 was upheld as taxable and added under the withholding/disallowance provisions. The tribunal rejected reliance on Instruction No. 1934 and time charter distinctions as inapplicable, and noted absence of 15CA, nil deduction certificates or permanent establishment evidence; consequence: payer's failure to deduct tax under the withholding regime justified disallowance. The jurisdiction and limitation plea failed for want of supporting evidence and was dismissed. Case-Laws Income Tax Wed, 26 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466608