9911796707
TMI Blog2017 (4) TMI 1366X X X X Extracts X X X X X X X X Extracts X X X X ..... . In view thereof, we hold that assessee's impugned payment to RCDF are not liable for TDS. - Decided in favour of assessee. - D.B. Income Tax Appeal No. 211/2016 - - - Dated:- 26-4-2017 - Mr. K.S. Jhaveri And Mr. Vijay Kumar Vyas For the Appellant(s) : Mr. K. D. Mathur on behalf of Mr. R. B. Mathur ORDER 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 questions of law:- A. Whether in the facts and circumstances of the case the ITAT has justified in law and has acted illegally and perversely in holding the assessee not in default u/s. 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancial 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;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 as far as assessee's business is concerned, there is no rendering of any man ..... X X X X Extracts X X X X X X X X Extracts X X X X
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