https://www.taxtmi.com/caselaws?id=263765 The appeal of the Revenue against the order of CIT(A)-I, Surat dated 28.6.2011 for the Assessment Year 2004-05 was dismissed. The issue revolved around the liability of the assessee for not deducting TDS under section 194C for transporting sugar cane from farmers' fields to its premises. The CIT(A) deleted the additions made by the AO, ruling that the payments to farmers were in the nature of purchase price and not subject to section 194C. The CIT(A) found that the assessee was not responsible for transportation as per resolutions, bye-laws, and standing orders, leading to the deletion of the demand raised by the AO. en-us Fri, 24 Jul 2015 00:00:00 +0530 Tue, 29 Dec 2015 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263765 The appeal of the Revenue against the order of CIT(A)-I, Surat dated 28.6.2011 for the Assessment Year 2004-05 was dismissed. The issue revolved around the liability of the assessee for not deducting TDS under section 194C for transporting sugar cane from farmers' fields to its premises. The CIT(A) deleted the additions made by the AO, ruling that the payments to farmers were in the nature of purchase price and not subject to section 194C. The CIT(A) found that the assessee was not responsible for transportation as per resolutions, bye-laws, and standing orders, leading to the deletion of the demand raised by the AO. Case-Laws Income Tax Fri, 24 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263765