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 straightaway for its services. The imported goods by customer are cleared by petitioner by remitting th...