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TMI Blog2017 (4) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, payment can neither be held as liable for TDS u/s 194H of the Act as commission/brokerage as held by the AO nor u/s 194J for rendering any managerial services as held by the ld. CIT(A). We hold that assessee's impugned payment are not liable for TDS. - Decided in favour of assessee. - D.B. Income Tax Appeal No. 216/2016 - - - Dated:- 26-4-2017 - Mr. K.S. Jhaveri And Mr. Vijay Kumar Vyas JJ. For the Appellant(s) : Mr. K. D. Mathur on behalf of Mr. R. B. Mathur Order 26/04/2017 1. By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has allowed the appeal preferred by the assessee. 2. Counsel for the appellant has framed the followings substantial ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Charges the RCDF would be providing the following services to the Unions: (i) marketing Support as per requirement. (ii) Coordination with the state/central government and financial institutions for various schemes. (iii) Finalising rate contracts for purchase of raw material for cattlefeed 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 amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, I agree with the contention of the ld. AR that provisions of sectioin 40(a)(ia) are not applicable on the payments made before the end of the previous year, as held by the Hon'ble ITAT, Jaipur in the case of JVVNL (supra). 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 co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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