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2017 (5) TMI 122 - ITAT AHMEDABAD

2017 (5) TMI 122 - ITAT AHMEDABAD - TMI - TDS - 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 .....

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for AY 2011-2012. 2. Though the revenue has taken five grounds of appeal, but its grievance revolves around a single issue viz., whether the assessee was required to deduct the TDS under Section 194C of the Income-tax Act, 1961 (hereinafter referred to as the Act ) on the payments made to sugarcane growers for harvesting and transporting sugarcane to the factory premises of the assessee? 3. According to the Assessing Officer, the assessee ought to have deducted the TDS on payments made by it to .....

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ugarcane. 5. With the assistance of learned representatives, we have gone through the record carefully. We find that in AY 2003-04 this issue travelled upto the Hon ble High Court and the Hon ble High Court has formulated the following question for consideration:- Whether in the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee was liable under Section 194C to deduct tax from the payments made by the farmer s Samiti in respect of various expen .....

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case of ITO vs. Shree Madhi Vibhag Khand Udyog Sahakari Mandali Ltd in ITA No.2408/Ahd/2014, wherein the Tribunal, following the judgment of Hon ble Gujarat High Court in the case of Shree Chalthan Vibhag Khand Udyog Sahakari Mandli Ltd for AY 2003-04 and decision of Tribunal dated 01.06.2016 in the case of Shree Madhi Vibhag Khand Udyog Sahakari Mandali Ltd in ITA No.379/Ahd/2012, has held as under: 5. With the assistance of learned representatives, we have gone through the record carefully. We .....

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ue was considered in the case of the assessee by the Hon'ble Gujarat High Court in the Asstt.Year 2003-04. The judgment of the Hon'ble Gujarat High Court has been placed on page no.47 to 52 of the paper book. In that order, the Tribunal has decided the issue against the assessee. The question framed by the Hon'ble Gujarat High Court reads as under: "Whether in the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee was liable un .....

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cooperative societies used to purchase the sugarcanes from the farmers, on condition that the farmers shall supply the same at the gate of their respective factory. Meaning thereby, here, the supply of sugarcane at the gate of the factories of the assesses is not a separate work contract, but, it is essentially the part of the sell transaction. In that view of the matter, here, it would be relevant to refer to the decision of this Court in "CIT (TDS) VS. KRISHAK BHARTI COOPERATIVE LTD." .....

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he assessee, therein, was required to deduct TDS. However, this Court, in that case, held that to transport the gas was a part of sale transaction, and therefore, the assessee, therein, was not required to deduct TDS. In our view, therefore, the decision of the Apex Court in the case of "CIT (TDS) VS. KRISHAK BHARTI COOPERATIVE LTD."(Supra) applies in full force to the facts of this case. The aforesaid provision would apply to the person, who had paid any sum, and the respondent has no .....

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