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Income Tax - Highlights / Catch Notes

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TDS u/s 194C - harvesting charges paid to labourers by the ...


TDS Not Applicable on Harvesting Charges for Cane Growers u/s 194C; Considered Part of Sugarcane Purchase Price.

November 14, 2019

Case Laws     Income Tax     AT

TDS u/s 194C - harvesting charges paid to labourers by the assessee on behalf of the cane growers - the payments made by the assessee towards harvesting and transportation charges have to be regarded as payment made for purchase of sugarcane and consequently the provisions of section 194C of the Act do not get attracted.

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