Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha
TDS u/s. 194C has been duly deducted on all such charges paid to Shiv Shipping and other handling agents. In support of its claim, the appellant has also furnished the copy of sample agreement entered into with the above said handling agents. 36. Further, the appellant has also furnished the summary of the aforesaid agreements pertaining to three different