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2017 (5) TMI 120 - AT - Income TaxTDS - payments made to the farmers representing cutting and transporting of the sugarcane - assessee claims that the assessee used to pay sugarcane price to the growers at “ex-factory price” and any advance to the farmer is only towards cost of sugarcane finally adjusted from the sugarcane price payable to the grower on the basis of final price determined - Held that: - The Tribunal has followed the judgment of Hon’ble Gujarat High Court in assessee’s own case for AY 2003-04 and held that the supply of sugarcanes at the gates of factories of the respective assesses was a part of sale transaction, and therefore, the assesses are not liable to deduct TDS - appeal dismissed - decided against Revenue.
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