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The Tax Publishers Assistant Commissioner of Income Tax, TDS v. Pushpak Logistics Pvt. Ltd. [I.T.A. No. 479 & 480/Rjt/2013, dt. 29-1-2016] : 2016 TaxPub(DT) 1200 (Rkt-Trib) TDS for barge transportation in container whether under section 194I or 194C *Facts:* Assessee in the business of cargo handling, had deployed a vendor for moving containerized cargo from ship to sea and then to the designated place. In a survey it was noticed that TDS was done under section 194C as against the same assessing officer read it as to be done under section 194I as the payments were for movement by barges use of an equipment with containers thus subject to TDS as rent of equipment. Commissioner (Appeals) reversed the order of the assessing officer. On further appeal by the department: Held in favour of the assessee that the activity was qua transportation and not qua use of equipment thus TDS will be only under section 194C.

The Tax Publishers

Assistant Commissioner of Income Tax, TDS v. Pushpak Logistics Pvt. Ltd. [I.T.A. No. 479 & 480/Rjt/2013, dt. 29-1-2016] : 2016 TaxPub(DT) 1200 (Rkt-Trib)

TDS for barge transportation in container whether under section 194I or 194C

Facts:

Assessee in the business of cargo handling, had deployed a vendor for moving containerized cargo from ship to sea and then to the designated place. In a survey it was noticed that TDS was done under section 194C as against the same assessing officer read it as to be done under section 194I as the payments were for movement by barges use of an equipment with containers thus subject to TDS as rent of equipment. Commissioner (Appeals) reversed the order of the assessing officer. On further appeal by the department:

Held in favour of the assessee that the activity was qua transportation and not qua use of equipment thus TDS will be only under section 194C.