TDS u/s 194C - assessee a sugar manufacturer made payment of ...
Sugar Manufacturer Not Liable for TDS on Transportation Charges u/s 194C; Payments Included in Purchase Price.
March 21, 2017
Case Laws Income Tax AT
TDS u/s 194C - assessee a sugar manufacturer made payment of harvesting and transportation charges to harvesting and transport contractors on behalf of farmers which formed part of purchase price of sugar cane for assessee, and same had not been claimed as separate deduction - No TDS liability on transportation charges paid - AT
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