Levy of 2% TDS on reimbursable expense in case of CHA: Matter remanded as documents not produced

Prasad Shipping Private Limited Vs CIT (Madras High Court)

Madras High Court held that matter of leviability of 2% TDS on reimbursable expenses in case of Customs House Agent [CHA] is remanded back since assessee failed to produce supporting documentary evidence.

Facts- The petitioner is a Clearing agent/Customs House Agent. The Customs Freight Station raises the Bill in the name of the importer/customer straightaway for its services. The imported goods by customer are cleared by petitioner st

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