https://www.taxtmi.com/caselaws?id=77715 The High Court dismissed the Revenue's appeal, affirming the Tribunal's decision that sections 194A, 194-I, and 194C of the Income-tax Act were not applicable. The court held that as no separate payments were made for interest, rent, or transportation charges by the Food Corporation of India to various agencies, tax deduction at source was not required. The court emphasized that these expenses were part of the cost of goods and did not necessitate separate tax deductions unless distinct payments were made for them. en-us Thu, 21 Aug 2008 00:00:00 +0530 Wed, 06 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77715 The High Court dismissed the Revenue's appeal, affirming the Tribunal's decision that sections 194A, 194-I, and 194C of the Income-tax Act were not applicable. The court held that as no separate payments were made for interest, rent, or transportation charges by the Food Corporation of India to various agencies, tax deduction at source was not required. The court emphasized that these expenses were part of the cost of goods and did not necessitate separate tax deductions unless distinct payments were made for them. Case-Laws Income Tax Thu, 21 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77715