TDS is applicable U/s. 194C on Warehousing charges paid to clearing and forwarding agents & Not U/s. 194I

HIGH COURT OF DELHI Commissioner of Income-tax Versus Hindustan Lever Ltd. IT Appeal No. 516 of 2012 December 12, 2012 ORDER S. Ravindra Bhat, J.  The revenue claims to be aggrieved by the order dated 25.2.2011 of the Tribunal. The substantial question of law urged by it is that the Tribunal fell into error in holding that TDS was not recoverable from the assessee in terms of the Section 194-I, at 22%. 2. The brief facts are that the assessee is a well known manufacture of consumer goods such as detergent, soaps etc. It hires godowns on rent and also engages c & f agents ...