TDS not deductible on Payment of Wharfage Charges

M/s. Angre Port (P) Ltd. Vs ITO (ITAT Pune) Wharfage charges are charged from the assessee and in such case, we hold that there is no use of land but even if it was held that there is any use of land, then the same was incidental but such payments could not be treated as ‘rent’ and the assessee be liable to deduct tax at source under section 194-I of the Income Act. The Wharfage charges paid by the assessee are to be allowed as a deduction under section 37(1) of the Act. FULL TEXT OF THE ITAT JUDGEMENT Both the appeals filed by assessee are against respective orders of CIT(A), Kolhapur, d...