Held that the handling contractor was not responsible for deducting TDS under section 194C on demurrage and railway siding charges that were charged by Dock authorities on importer for delayed clearance (AY. 2012-13)
DCIT v. International Seaports (Haldia) (P.) Ltd. (2023) 199 ITD 188 / 221 TTJ 46(Kol)(Trib)
S. 40(a)(ia) : Amounts not deductible-Deduction at source-Contractors-Handling charges-Not liable for deduction of deduction of tax at source on demurrage and railway sidling charges for delayed clearance. [S. 194C]