Milling Costs Exempt from TDS as By-Product Ownership Not Transferred, Says AO u/s 194C.

TDS us 194C - determination of milling cost paid by the assessee - AO observed that the amount need to be increased by the cost of by-product for the purpose of deduction of tax at source - since the property in the by-product was not passed on by the assessee as milling charges, not liable to TDS. .....

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