2017 (7) TMI 1007

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....or Counsel a/w Mr. Atul K. Jasani for the respondent ORDER P. C. 1. The present appeal pertains to Assessment Year 2009-10. 2. Mr. Suresh Kumar, learned Counsel submits that the Tribunal was not justified in holding that cargo handling charges are in the nature of contract u/s 194C and not fees of professional or technical services covered u/s 194J of the Act. The cargo handling charge....