Court Rules TDS on Cargo Handling Charges Falls u/s 194C, Not Section 194I, Based on Volume Rates.

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....TDS u/s 194I or u/s 194C - The rates for each kind of cargo have also been specified on the basis of the volume of the cargo being handled and not on the basis of time period involved in the execution of the said contract – TDS to be charged under section 194C - HC....