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2015 (9) TMI 433 - ITAT AHMEDABADFailure to deduct TDS under section 194C - assessee got transported the sugar cane from the fields of farmers to its premises with the help of transporters - assessee-in-default liable to tax under section 201 as well as interest under section 201(1A) - CIT(A) deleted the disallowance - Held that:- Assessee's contention that it has not got the sugar cane transported with the help of contractor rather, it was obligation of the farmers to supply sugar cane at the factory gate was nowhere recorded any by AO in his findings that it is the responsibility of the assessee to get the sugar cane transported from the fields of the farmers to the factory premises. The AO is totally silent in his order. On the other hand, the assessee has made reference to the resolutions, bye-laws and standing orders in this respect. The ld.First Appellate Authority has also considered the submission of the assessee in details, and thereafter recorded a finding that the assessee was not at all responsible for transportation of the sugar cane. Thus, section 194C is not applicable in the present situations. The ld.CIT(A) has rightly deleted the demand raised by the AO. - Decided in favour of assessee.
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