https://www.taxtmi.com/caselaws?id=337162 The Tribunal ruled in favor of the assessee, dismissing the department's appeal challenging the TDS liability on payments to RCDF and milk societies. It held that the payments were not for managerial services but related to a cess within the cooperative structure, exempting them from TDS under Sections 194H and 194J. The Tribunal found no evidence of managerial services provided by RCDF, supporting the assessee's position. The decision emphasized the principles of Federation and Membership for mutuality in the payments, ultimately upholding the assessee's appeal. en-us Wed, 16 Nov 2016 00:00:00 +0530 Wed, 04 Jan 2017 08:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337162 The Tribunal ruled in favor of the assessee, dismissing the department's appeal challenging the TDS liability on payments to RCDF and milk societies. It held that the payments were not for managerial services but related to a cess within the cooperative structure, exempting them from TDS under Sections 194H and 194J. The Tribunal found no evidence of managerial services provided by RCDF, supporting the assessee's position. The decision emphasized the principles of Federation and Membership for mutuality in the payments, ultimately upholding the assessee's appeal. Case-Laws Income Tax Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337162