Commissioner Of Income Tax(Tds) vs Unknown

(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) Appeal is admitted on the following substantial question of law:

Whether the Tribunal below committed substantial error of law in holding that barge charges incurred by the assessee for removing goods from ship to shore through barge come within the purview of Section 194C of the Income Tax Act instead of Section 194I as contended by the Revenue.

(Bhaskar Bhattacharya, Acting C.J.) (J.B.Pardiwala, J.) /moin HC-NIC Page 1 of 1 Created On Wed Jul 20 02:18:03 IST 2016