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TMI Blog2020 (11) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... r the sake of convenience and brevity. 3. Department has raised the following grounds in ITA No. 1451/Chd/2019 for the A.Y. 2012-13: (i) Whether on the facts and circumstances of the case, the Ld. CIT(A) has erred in law in not upholding the order u/s 201(1)/201(1A) of the Income- Tax Act 1961 ignoring the fact that the assessee deductor applied provisions of Section 194C on the cash part of the payments but not on the payments which were made in kind. (ii) Whether on the facts and circumstances of the case, the Ld. CIT(A) has erred in law in relying upon the decision of Hon'ble ITAT, New Delhi in the case of M/s Ahaar Consumer Products Pvt. Ltd. which is on different facts. The case of M/s Ahaar Consumer Products Pvt. Ltd. did no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ases have become final against the Department and thus the issue is squarely covered in favour of the assessee", whereas, admittedly, this office of the department has already filed about 20 such appeals on the same issue. (vi) Whether on the facts and circumstances of the case, the Ld. CIT(A) has erred in law in cancelling the order u / s 201(1)/201(1A) of the I.T. Act, 1961 ignoring the fact that the by-products has a substantial monetary value and the sale value of by-products is income of the deductee. (vii) The appellant craves leave to amend, add, alter or delete any of the aforesaid grounds till the disposal. Similar grounds have been raised in ITA No. 1452/Chd/2019 for the A.Y. 2013-14. 4. During the course of hearing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder or other electronic mode but not in respect of consideration paid 'in kind' is concerned, we are of the view, that it cannot be held straight away in all the cases that provisions will not apply for consideration passed 'in kind'. It all depends upon the relevant facts of each case. If the consideration or the value of the consideration for the 'work contract' is settled in monetary terms, or at a value of money, it will be immaterial if thereafter the consideration is passed in monetary terms or 'in kind.'. Suppose, the consideration in the contract is settled at a certain price and instead of paying the said price in cash or through banking channel, such as, by way of cheque / draft / RTGS etc., the av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e property in the by-product was not passed on by the assessee / Procurement Agencies as milling charges, hence, it is held that TDS provisions of section 194C are not attracted in this case. This issue is decided in favour of the assessees / Procurement Agencies. 23. Even otherwise, while relying upon the decision of the Hon'ble Delhi Bench of the Tribunal in the case of 'M/s Aahar Consumer Products Pvt. Ltd.' (supra), the issue in the present appeals has already been decided in favour of the assessee and the Ld. CIT(A) in this case has followed the aforesaid decisions of the Tribunal in various cases and Department, as submitted before us, has not agitated the issue before higher Judicial authority, and even in the absence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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