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Income Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

TDS u/s 194C - No tds on contractual payments of cutting and ...


Sugarcane payment contracts not subject to TDS u/s 194C; not made on taxpayer's behalf.

April 9, 2016

Case Laws     Income Tax     AT

TDS u/s 194C - No tds on contractual payments of cutting and transporting of sugarcane from the fields to the factory gate as the payments were not given for carrying out the work of harvesting, cutting and transporting on behalf of the assessee - AT

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