TDS u/s 194C on by products - consideration in kind - milled / ...
No TDS u/s 194C for By-Products Retained by Millers; No Transfer of Property as Milling Charges.
November 1, 2018
Case Laws Income Tax AT
TDS u/s 194C on by products - consideration in kind - milled / shelled paddy as retained by the millers and the same has a marketable value - the property in the by-product was not passed on by the assessee / Procurement Agencies as milling charges - No TDS liability
View Source