TDS liability - assessee being a C&F agent, is an intermediary, ...

C&F agent not required to withhold tax on air freight payments u/s 194C of the Income Tax Act.

December 20, 2014

Case Laws Income Tax AT

TDS liability - assessee being a C&F agent, is an intermediary, who booked cargo for and on behalf of importers and exporters and facilitated the contract for carrying goods, therefore not liable to withhold tax u/s 194C from payments made towards air freight on behalf of its customers - AT

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TDS liability - assessee being a C&F agent, is an intermediary, ...

C&F agent not required to withhold tax on air freight payments u/s 194C of the Income Tax Act.

December 20, 2014

Case Laws Income Tax AT

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