https://www.taxtmi.com/caselaws?id=188125 Where an intermediary is found on facts to be the assessee's own branch or outfit, payments routed through it for harvesting and transporting cane are treated as payments for work under an implied contract, attracting tax deduction at source under section 194C. The claim that the Zone Samiti was an independent body of farmers was rejected because it had no separate existence, no real funds of its own, and functioned as part of the assessee's office. The affidavits relied on by the assessee did not displace these factual findings, so the demand under sections 201 and 201(1A) was upheld. en-us Wed, 31 Aug 2005 00:00:00 +0530 Fri, 18 Nov 2016 17:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188125 Where an intermediary is found on facts to be the assessee's own branch or outfit, payments routed through it for harvesting and transporting cane are treated as payments for work under an implied contract, attracting tax deduction at source under section 194C. The claim that the Zone Samiti was an independent body of farmers was rejected because it had no separate existence, no real funds of its own, and functioned as part of the assessee's office. The affidavits relied on by the assessee did not displace these factual findings, so the demand under sections 201 and 201(1A) was upheld. Case-Laws Income Tax Wed, 31 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188125