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2017 (4) TMI 1361 - HC - Income TaxTDS u/s 194H - non deduction TDS on payment of commission/brokerage on price difference to the milk societies (DCS & PDCS) - assessee in default u/s. 201(1) - Held that:- Identical issue was consideredPR. COMMISSIONER OF INCOME TAX, JAIPUR-3, STATUTE CIRCLE, C -SCHEME, JAIPUR. VERSUS SIKAR & JHUNJHUNU ZILA DUGDH UTPADAK SAHAKARI SANGH LTD. [2017 (1) TMI 242 - RAJASTHAN HIGH COURT] as held , there is no rendering of any managerial services by RCDF as alleged by the AO u/s 194H and upheld ld. CIT(A) u/s 194J. Since there is no rendering of any services and the payment is not made for any managerial services to RCDF, therefore, payment can neither be held as liable for TDS u/s 194H of the Act as commission/brokerage as held by the AO nor u/s 194J for rendering any managerial services as held by the ld. CIT(A). We hold that assessee's impugned payment are not liable for TDS. - Decided in favour of assessee.
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