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2016 (4) TMI 302 - AT - Income TaxTDS u/s 194C - contractual payments of cutting and transporting the sugarcane from fields to the factory gate - assessee in default - Held that:- There is no dispute with regard to the fact that the payment @ ₹ 185/- P.M.T. was given as advance purchase price to farmers to enable them to meet the expenditure of harvesting, cutting and transporting. Therefore, in our considered view, the Assessing Officer was not justified in making the assessee liable for deducting the tax on such payments as the payments were not given for carrying out the work of harvesting, cutting and transporting on behalf of the assessee. As decided in assessee's own case in the case on hand, the supply of sugarcanes at the gates of factories of the respective assessees was a part of sale transaction, and therefore, we are of the opinion that the assessees are not liable to deduct TDS. - Decided in favour of assessee
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