Tribunal held that section 195 would not be applicable to reimbursement of demurrage charges paid by assessee to a non-resident shipping company and that same would be covered by section 172 of the Act. (AY. 2016-17)
Gokul Refoils & Solvent Ltd. v. DCIT(IT) (2021) 186 ITD 711 (Ahd.)(Trib.)
S. 195 : Deduction at source-Non-resident-Reimbursement of demurrage charges paid by assessee to a non-resident shipping company-Provision is not applicable. [S. 172]