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2017 (4) TMI 1366 - HC - Income TaxTDS u/s 194H - not deducting the tax on payment of commission/brokerage on price difference to the milk societies (DCS & PDCS) - assessee in default - Held that:- As decided in Pr. Commissioner of Income Tax, Jaipur-3 V/s Sikar & Jhunjhunu Zila Dugdh Utpadak Sahakari Sangh Ltd. [2017 (1) TMI 242 - RAJASTHAN HIGH COURT] 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). In view thereof, we hold that assessee's impugned payment to RCDF are not liable for TDS. - Decided in favour of assessee.
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