2025 (7) TMI 1909

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....E SUNDER MOHAN For the Appellant : Mr. B. Kumar Senior Counsel for Mr. S. Ramachandran For the Respondent : Mr. Karthik Ranganathan Senior Standing Counsel COMMON ORDER (Order of the Court was made by the Hon'ble Chief Justice) The appeals are admitted on the following substantial questions of law: (1) Whether freight charges received abroad by non-residents for goods s....

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....ction No. 1934, applies for time charter of ships and not for payment for ocean freight when the annexed Office Memorandum specifically applies to ocean freight for import of cargo? (6) Whether the Tribunal erred in holding that CBDT Instruction No. 1934 applied only to public sector undertakings, when a Co-ordinate Bench of the Tribunal had held that it applies to private companies as we....