Payment of Wharfage Charges not subject to TDS: ITAT

The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the payment of wharfage charges are not subject to TDS under section 196 of the Income Tax Act, 1961.
“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. 

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