CBDT circular on payments made by customers on account of cooling charges to cold storage owners

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Clarification regarding applicability of provisions of Section 194-I to payments made by the customers on account of cooling charges to the cold storage owners

CIRCULAR NO. 1/2008, DATED 10-1-2008

Representations have been received from various quarters regarding applicability of the provisions of Section 194-I to cooling charges paid by the various customers to the owners of cold storages. It has been represented that the cold storage owners provide a composite service, which involves preservation of essential food items including perishable

This content is for annual and Semi Annual members only.
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