Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Income-Tax Officer, TDS-4, Surat Versus Shree Mahuva Pradesh Sahakari Khand Udyog Mandali Ltd.

2017 (5) TMI 122 - ITAT AHMEDABAD

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 assessee and the price which was paid by .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s 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 the farmers for transporting sugarcane to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d 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 expenses including labour charges, transport ch .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

dyog 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 find that the Tribunal has considered thi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

see 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 under Section 194C to deduct tax from the pa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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."(Supra). In that case, the assessee was e .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ct 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 not paid any charges. The case of the assess .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version