{"id":56747,"date":"2025-09-20T11:10:18","date_gmt":"2025-09-20T05:40:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/indian-national-ship-owners-association-v-cit-2023-154-taxmann-com-294-bomhc\/"},"modified":"2025-09-20T11:10:18","modified_gmt":"2025-09-20T05:40:18","slug":"indian-national-ship-owners-association-v-cit-2023-154-taxmann-com-294-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/indian-national-ship-owners-association-v-cit-2023-154-taxmann-com-294-bomhc\/","title":{"rendered":"Indian National Ship Owners Association v. CIT [2023] 154 taxmann.com 294 (Bom)(HC)"},"content":{"rendered":"<p>Members of the assessee-association owned and operated vessels, entering into contracts for transport of goods through charter parties. AO directed that such payments be treated as rent and TDS deducted under S.194-I. On writ Following earlier High Court\u00a0 ruling, Indian National Ship Owners&#8217; Association\u00a0v.\u00a0CIT\u00a0[Chamber Summons No. 183 of 2007, dated 29-6-2007,\u00a0 it was held that freight payments under charter parties fall under S.194C, not S.194-I. (AY. 2007-08 to 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 194C : Deduction at source-Contractors-Rent-Payments under charter party contracts for vessels liable under S.194C, not S.194-I. [S. 194-I, Art. 226]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-56747","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eLh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56747","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=56747"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56747\/revisions"}],"predecessor-version":[{"id":56748,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56747\/revisions\/56748"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56747"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56747"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}