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2017 (5) TMI 122 - AT - Income TaxTDS - whether the assessee was required to deduct the TDS under Section 194C of the Income-tax Act, 1961 on the payments made to sugarcane growers for harvesting and transporting sugarcane to the factory premises of the assessee? - Held that: - the issue has been decided in favor of the assessee by holding that the assessee was not under the obligation to deduct the TDS because the farmers were required to deliver the sugarcane at the factory gate of the assessee and the price which was paid by the assessee to the farmers for sugarcane was “Ex-factory Price” - appeal dismissed - decided against Revenue.
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