Warehousing Charges Paid to C&F Agents Classified as Commission, Subject to 10% Tax Deduction u/s 194H.

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....Warehousing charges paid to C&F agents - whether were in the nature of commission liable for deduction of tax @ 10% u/s 194H or as ‘rent’ liable for deduction of tax @ 20% u/s 194I? - rightly held to be subject to deduction of tax at source u/s 194H of the Act at the rate of 10% - AT....