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TMI Blog2017 (4) TMI 1363X X X X Extracts X X X X X X X X Extracts X X X X ..... 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). In view thereof, we hold that assessee's impugned payment to RCDF are not liable for TDS. This ground of the assessee is allowed. - D.B. Income Tax Appeal No. 53 / 2017 - - - Dated:- 12-4-2017 - HON'BLE MR. JUSTICE K.S. JHAVERI AND HON'BLE MR. JUSTICE VIJAY KUMAR VYAS For Appellant(s) : Mr. Daksh Pareek on behalf of Mr. Sameer Jain JUDGMENT Per Hon ble Jhaveri, J. 1. By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has dismissed the appeal of the department. 2. Counsel for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons: marketing Support as per requirement. Coordination with the state/central government and financial institutions for various schemes. Finalising rate contracts for purchase of raw material for cattlefeed plants, packing material for milk and milk products and cattlefeed etc. Assist in plant management, engineering and quality assurance projects. Preparation and monitoring of Integrated Business Planning and related financial analysis. (i) Use of SARAS brand. (ii) Development and launching of new products. (iii) MIS/system support. (iv) 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 part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able 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 cooperative body and cess is paid to it by virtue of federal structure in Rajasthan cooperative set up. Thus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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