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2016 (6) TMI 964 - GUJARAT HIGH COURT

2016 (6) TMI 964 - GUJARAT HIGH COURT - TMI - TDS u/s 194C - payments made by the assessee to Mukamams and Transporters who are members farmers of the Zone Samiti - TDS laibility - Held that:- A decided in SHREE CHALTHAN VIBHAG KHAND Versus INCOME TAX OFFICER [2014 (12) TMI 1224 - GUJARAT HIGH COURT] the supply of sugarcanes at the gates of factories of the respective assesses was a part of sale transaction, and therefore, we are of the opinion that the assesses are not liable to deduct TDS as r .....

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.JUSTICE KS JHAVERI) 1. Being aggrieved and dissatisfied with the following impugned orders passed by the Income Tax Appellate Tribunal, Ahmedabad Bench Special Bench (hereinafter referred to as the Tribunal ), the revenue has preferred the following appeals: Tax Appeal No. Order date ITA No. Assessment Year 1625 of 2008 30.05.2008 3553/Ahd/2004 2003-04 2397 of 2009 26.06.2009 2491/Ahd/2006 2003-04 759 of 2010 29.10.2009 1214/Ahd/2008 2003-04 1627 of 2008 30.05.2008 3554/Ahd/2004 2003-04 1628 of .....

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cts in reversing the order passed by the CIT(A) and thereby holding that the assessee was not liable to deduct tax at source u/s 194C from the payments made to Mukadams and Transporters? Tax Appeal No. 759 of 2010 Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is right in law in deleting the disallowance of ₹ 3,05,05,792/- made by the Assessing Officer under Section 40A(3) of the Income Tax Act and confirmed by the Appellate Commissioner on acc .....

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isions of Section 194C of the Act are not attracted in respect of payments made by the assessee to Mukamams and Transporters who are members farmers of the Zone Samiti? 2. The assessees are engaged in the business of manufacturing of sugar from sugarcane. On verification of the TDS returns it was noticed that the assessees were not deducting tax on payment to contractors i.e. payments made to the Mukadams and to transporters in accordance with the provisions of Section 194C of the I.T. Act. Acco .....

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ere not liable to deduct tax at source u/s 194C of the Act. Being aggrieved and dissatisfied with the impugned order passed by the Tribunal, the revenue has preferred the present Tax Appeals for consideration of the aforesaid substantial question of law. 4. Mr. R.K. Patel, learned advocate appearing for the assessees submitted that the present case is squarely covered by a decision of this Court dated 01.12.2014 rendered in Tax Appeal No. 211 of 2006 with Tax Appeal No. 440 of 2006. He submitted .....

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and considering the decision of the this Court in Tax Appeal No. 211 of 2006 and allied matter, the question, which is raised in the present appeals is required to be answered in favour of the assessees. The relevant portion of the decision dated 01.12.2014 reads as under: 9. Heard, learned Counsels for the parties and perused the material on record as well as the orders passed by the learned CIT(A) and the Tribunal. It is an admitted position that in the case on hand the assesses-cooperative s .....

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the assessee was engaged in the manufacture of fertilizers and for the said purpose, it used to consume natural gas. The assessee, therein, was supplied natural gas by different agencies through pipelines. In that case, according to the Revenue, while purchasing the gas from different agencies, the assessee had entered into a work contract for transportation of natural gas from the sellers premises to the buyers consumption point, and therefore, they held that the assessee, therein, was required .....

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