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TMI Blog2017 (1) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... assailed the judgment & order of the Tribunal whereby the Tribunal has allowed the appeal preferred by the assessee and dismissed the appeal of the department. 2. The brief facts of the case are that the respondent-assessee is a co-operative society which purchases milk from primary co-operative society at village level which is pasteurized and sold to consumer. The assessee e-filed its return of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der:- "3. Counsel for the appellant has taken us to the reasoning given by the CIT (Appeals) and contended that the issue which reads as under: "In lieu of the Services Charges the RCDF would be providing the following services to the Unions: (i) marketing Support as per requirement. (ii) Coordination with the state/central government and financial institutions for various schemes. (iii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant was not in the nature of reimbursement of expenses incurred by RCDF. It is clearly mention in the aforesaid letter dated 04.11.1997 that RCDF will create a reserve of maximum of 10% of its receipts for incurring specific expenditure for the member societies. The excess amount spent would be recovered from the member societies. It is not known that how much amount was spent by RCDF on be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, I agree with the contention of the ld. AR that provisions of section 40(a) (ia) are not applicable on the payments made before the end of the previous year, as held by the Hon'ble ITAT, Jaipur in the case of JVVNL (supra). A.O. is directed to verify the actual payments made by the appellant to RCDF during the year and allow the expenditure to that extent." 4. The Tribunal reads order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commission/brokerage as held by the AO nor u/s 194J for rendering any managerial services as held by the ld. CIT(A). In view thereof, we hold that assessee's impugned payment to RCDF are not liable for TDS. This ground of the assessee is allowed." 5. It is true that the counsel for the appellant contended that the payment which has been made till 16.12.2013 (Annexure-4) on completion of fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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