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Section 194I5 Section 1942 Section 402 Section 194C2

ALL KOSHYS ALL SPICES vs. COMMISSIONER OF INCOME TAX

Appeal is allowed as above

ITA/23/2021HC Kerala12 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: ALL KOSHYS ALL SPICESFor Respondent: COMMISSIONER OF INCOME TAX

Section 194Section 194CSection 194ISection 40

194(i) of the Act and that the assessee has failed to make TDS on the said payment. ITA No.23/2021 -:4:- (2) Whether the Tribunal is correct in law and in the facts of the case in holding that the amount of Rs.18,14,139/- paid/reimbursed by the assessee to M/s.Seven Ocean Shipping Company towards shipping charges attract TDS under