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Bombay High Court Dismisses Revenue's Appeal in TDS Classification Dispute. Storage Charges for Hiring Tanks Held to Be 'Work' Under Section 194C, Not 'Rent' Under Section 194I of Income Tax Act, 1961.

The case involves two appeals by the Commissioner of Income Tax (TDS) against a common order of the Income Tax Appellate Tribunal (ITAT) regarding the...

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Bombay High Court Allows Writ Petition Quashing Service Tax Levy on Irrigation Restoration Charges Paid to State Government. State's Collection of Charges for Water Diversion is a Sovereign Function, Not a Taxable Service Under Finance Act, 1994.

The petitioner, Rattan India Power Limited, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challeng...