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Income Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

TDS - payments made to the farmers representing cutting and ...


Farmers' payments for cutting and transporting sugarcane are part of sale; no TDS deduction needed by assesses.

May 3, 2017

Case Laws     Income Tax     AT

TDS - payments made to the farmers representing cutting and transporting of the sugarcane - Supply of sugarcanes at the gates of factories of the respective assesses was a part of sale transaction, and therefore, the assesses are not liable to deduct TDS - AT

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