The Income Tax Appellate Tribunal ( ITAT ), Kolkata bench, while hearing an appeal by M/s. MCC PTA India, held that the wharfage charges paid to Kolkata Port Trust cannot be treated as rent and the same is not subject to TDS under the provisions of Section 194I of the Income Tax Act. The assessee […]
The post Wharfage Charges paid to Kolkata Port Trust is not Rent, No TDS: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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