https://www.taxtmi.com/caselaws?id=329255 The Tribunal held that the assessees were not liable to deduct tax at source under Section 194C of the Income Tax Act for payments made to farmers who were members of the Zone Samiti. The court found that the relevant provisions did not apply to the assessees' case, leading to a favorable judgment for the assessees. Additionally, the Tribunal overturned the demands raised by the Assessing Officer for not deducting tax on payments to contractors, citing previous court rulings and the Apex Court's decision in a similar case, resulting in the dismissal of the revenue's appeals. The court also deleted the disallowance under Section 40A(3) for cash payments towards transport and harvesting charges, ruling in favor of the assessees based on previous court decisions. en-us Thu, 16 Jun 2016 00:00:00 +0530 Mon, 27 Jun 2016 07:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329255 The Tribunal held that the assessees were not liable to deduct tax at source under Section 194C of the Income Tax Act for payments made to farmers who were members of the Zone Samiti. The court found that the relevant provisions did not apply to the assessees' case, leading to a favorable judgment for the assessees. Additionally, the Tribunal overturned the demands raised by the Assessing Officer for not deducting tax on payments to contractors, citing previous court rulings and the Apex Court's decision in a similar case, resulting in the dismissal of the revenue's appeals. The court also deleted the disallowance under Section 40A(3) for cash payments towards transport and harvesting charges, ruling in favor of the assessees based on previous court decisions. Case-Laws Income Tax Thu, 16 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329255