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2016 (6) TMI 1206 - AT - Income TaxNon-deduction of TDS - payment of transporting expenses for the sugarcane - The ld.First Appellate Authority was of the view that farmers were required to bring sugarcane upto the factory gate. Therefore, the assessee has not incurred any transportation expenses - Held that: - the issue in dispute is squarely covered in favour of the assessee by the orders of the ITAT as well as Hon’ble Gujarat High Court passed in assessee’s own case in Tax Appeal No.440 of 2006 - it was held in the case that the supply of sugarcanes at the gates of factories of the respective assesses was a part of sale transaction and thus, the assesses are not liable to deduct TDS - the order of the ld.CIT(A) upheld - appeal dismissed - decided against Revenue.
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