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2017 (8) TMI 1409 - HC - Income TaxTDS u/s 194H or 194J - TDS liability on payment made to various milk societies on account of milk price difference - Held that:- As decided in assessee's own case [2017 (4) TMI 1363 - 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. This ground of the assessee is allowed
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