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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Failure to deduct TDS under section 194C - assessee got ...


Assessee Not Liable for TDS on Sugar Cane Transport; Section 194C of Income Tax Act Not Applicable.

September 10, 2015

Case Laws     Income Tax     AT

Failure to deduct TDS under section 194C - assessee got transported the sugar cane from the fields of farmers to its premises with the help of transporters - assessee was not at all responsible for transportation of the sugar cane. Thus, section 194C is not applicable - AT

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