CIT v. Poompuhar Shipping Corporation Ltd. (2006) 282 ITR 3 (Mad)
TG Team
20 Jan 2006
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Income Tax |
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Judiciary
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Income Tax |
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Judiciary
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Case Law Details
Case Name : Commissioner Of Income-Tax Vs. Poompuhar Shipping Corporation Ltd. (Madras High Court)
Related Assessment Year :
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Courts :
All High Courts Madras High Court
Payment of hire charges for taking temporary possession of the ships by the assessee-company would not fall within the provision of section 194C and hence no tax is required to be deducted, and there is no error or infirmity in the order of the lower authorities.
HIGH COURT OF MADRAS
Commissioner Of Income-Tax.
Vs.
Poompuhar Shipping Corporation Ltd.
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