Wharfage Charges is not Rent: TDS not deductible U/s. 194I

M/s. MCC PTA India Corp. Pvt. Ltd. Vs ACIT (ITAT Kolkata) Section 35 of Major Ports Act 1963 empowers the Board to execute works providing appliances which includes wharves, quays, docks, stages, jetties, piers and other works within or without the port limits and also moorings and cranes, scales and all other necessary needs and appliances for loading and unloading. Section 37 explains that the board may issue notification declaring any dock, berth, wharves, quays, docks, stages, jetties, piers is ready for receiving, landing and shipping goods or passengers after obtaining approval of Collec...