No sec. 194-I TDS on wharfage charges paid to Maharashtra Maritime Board for loading/unloading goods at waterfront

INCOME TAX: Wharfage charges paid by assessee-company, engaged in business of providing port facilities for shipment of cargo, to Maharashtra Maritime Board (MMB) for carrying on loading/unloading of goods at waterfront did not amount to rent and assessee was not liable to deduct TDS under section 194-I

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