TDS Applicability on Logistics Services: Vicarious Liability Ends When Principal Tax Liability is Settled u/ss 194I or 194C.

TDS u/s 194I or 194C - logistic service for carrying goods by sea route in containers -In any event, tax deduction at source liability is only a vicarious liability and when the principal liability of the assessee is discharged, it ceases exist. - AT .....

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