Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

TDS - payments made to the farmers representing cutting and ...

Income Tax

May 3, 2017

TDS - payments made to the farmers representing cutting and transporting of the sugarcane - Supply of sugarcanes at the gates of factories of the respective assesses was a part of sale transaction, and therefore, the assesses are not liable to deduct TDS - AT

View Source

 


 

You may also like:

  1. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

  2. Disallowance u/s 40(a)(ia) - non-deduction of tax at source (TDS) from the payment made towards Harvesting charges - assessee is acting on behalf of the farmers for...

  3. Demand of service tax on GTA service - Transporting of sugarcane - fortnightly bills cannot be held to be consignment notes, in which case transporters cannot be called...

  4. Allowability of harvesting and transport expenses paid by the Co-operative Sugar Mills to its farmers / members for purchase of sugarcane - the payment made to sugarcane...

  5. Valuation - includibility in purchase turnover - the transport subsidy formed part of the consideration for the purchase of the sugarcane by the appellant from the...

  6. TDS u/s 194C - No tds on contractual payments of cutting and transporting of sugarcane from the fields to the factory gate as the payments were not given for carrying...

  7. Service of manpower supply - cutting/harvesting of sugarcane and transportation of the same from the farmers' fields to the sugar factory – work are per tonnage of...

  8. Deletion made on non-deduction of tax u/s 40(a)(ia) - TDS u/s 192 - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT

  9. Classification of goods - Sugarcane Juice - sugarcane juice is produced by way of crushing of sugarcane and hence not produced by farmer. Also process changes it's form...

  10. The exemption available to GTA service for transport of “agricultural produce” cannot cover the transport of cut wood of trees - AT

 

Quick Updates:Latest Updates