https://www.taxtmi.com/caselaws?id=327895 The ITAT ruled in favor of the assessee, stating that payments to milk societies and distributors were not considered commission liable for TDS under Section 194H. Additionally, the ITAT found that scrap sales did not attract TCS under Section 206C. As a result, related interest charges and demands were annulled. The revenue's appeals were dismissed, emphasizing the principal-to-principal nature of transactions in cooperative societies and the specific conditions for TDS and TCS provisions. en-us Mon, 16 May 2016 00:00:00 +0530 Sat, 21 May 2016 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327895 The ITAT ruled in favor of the assessee, stating that payments to milk societies and distributors were not considered commission liable for TDS under Section 194H. Additionally, the ITAT found that scrap sales did not attract TCS under Section 206C. As a result, related interest charges and demands were annulled. The revenue's appeals were dismissed, emphasizing the principal-to-principal nature of transactions in cooperative societies and the specific conditions for TDS and TCS provisions. Case-Laws Income Tax Mon, 16 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327895