TDS Liability on Terminalling Charges: Infrastructure Expenses Considered Purchases, Payment Method and Agreements Not Sole Determinants.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TDS liability - tds on terminalling charges - it shall not be inappropriate to treat the expenses on infrastructure facility at par with the purchase. The method for the payment of infrastructure facility and entering into a separate agreement cannot be the sole basis to treat the transaction independent of the purchase. - AT....