9911796707
TMI Blog2017 (1) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... e payment is not made for any managerial services Supply of milk and milk products by assessee to the distributors was a sale agreement on principal to principal basis not liable for deduction of tax at source u/s 194H. See Principal Commissioner of Income Tax vs. Sikar & Jhunjhunu Zila Dugdh Utpadak Sahakari Sandh Ltd [2017 (1) TMI 242 - RAJASTHAN HIGH COURT] - Decided in favour of assessee - D.B. Income Tax Appeal No. 184/2016 - - - Dated:- 30-11-2016 - K. S. Jhaveri And Dinesh Mehta, JJ. For the Appellant : Sameer Jain JUDGMENT K. S. Jhaveri, J. 1. By way of this appeal, the appellant has assailed the judgment order of the Tribunal whereby the Tribunal has allowed the appeal preferred by the assessee and dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finalising rate contracts for purchase of raw material for cattle feed plants, packing material for milk and milk products and cattlefeed etc. (iv) Assist in plant management, engineering and quality assurance projects. (v) Preparation and monitoring of Integrated Business Planning and related financial analysis. (vi) Use of SARAS brand. (vii) Development and launching of new products. (viii) MIS/system support. It is evident from the perusal of aforesaid documents that the amount was paid by the appellant to RCDF for various services rendred by RCDF to appellant. The services was partly in the nature of managerial services and partly for promotion and marketing of the products of the appellant. RCDF itself ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a). 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 dated 21.07.2015, in para 3.13, has observed as under: I have heard the rival contentions and perused the materials available on record. Apropos the payment to RCDF cess, it has not been demonstrated by the Department that any managerial services in this connection have been rendered to assessee by RCDF qua this amount. RCDF is an apex cooperative body and cess is paid to it by virtue of federal structure in Rajasthan cooperative set up. Thus as far as assessee's business is concerned, there is no rendering of any managerial services by RCDF as alleged by the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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