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2018 (1) TMI 751 - HC - Income TaxTDS u/s 194C - payments made by the Assessee to Mukadams and Transporters - Held that:- on an identical facts, the Gujarat High Court in CIT (TDS) v/s. Khedut Sahakari Khand Udyog Mandli Ltd. [2016 (7) TMI 926 - GUJARAT HIGH COURT] as held that there is no liability to deduct the tax at source on payments made to Mukadam and Transport Contractor for supply of sugarcane to sugarcane factories. There is a concurrent finding of fact recorded by the CIT(A) and the Tribunal that the payment made to the harvesting and transport contractor are on behalf of the Sugarcane farmers, is a part of the price payable to them. Further no separate deduction for payments made to the Mukadam and transport contractor was claimed by the Respondent-Assessee. - Decided against revenue TDS liability on payment made as bakshish - Held that:- Both the CIT(A) as well as Tribunal have found as a matter of fact that the payment made as bakshish as an individual, did not exceed to threshold limit of ₹ 20,000/under Section 194C( 5) of the Act. No occasion to deduct the tax at source would arise - Decided against revenue
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