Tax Deduction for Container Transport Payments u/s 194C, Not Required u/s 194J.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Payments made to NSICT for the movement of the containers from or up to the vessel - TDS u/s 194C or u/s 194J - the assessee rightly deducted tax at source u/s.194C and there was no liability to deduct tax at source u/s.194J.... - AT....