https://www.taxtmi.com/caselaws?id=337229 The High Court upheld the Tribunal's decision regarding the disallowance of expenses under section 40(a)(ia) for failure to deduct TDS on payments to milk societies. It affirmed that the payments to RCDF were for professional or technical services falling under section 194J, thus not deducting TDS rendered the expenditure non-allowable. The Court also ruled that the payments to RCDF were not subject to TDS under sections 194H or 194J, as they were not for managerial services or commission/brokerage. The appeal was disposed of based on these interpretations of the services provided by RCDF and relevant provisions of the Income Tax Act. en-us Wed, 30 Nov 2016 00:00:00 +0530 Wed, 04 Jan 2017 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337229 The High Court upheld the Tribunal's decision regarding the disallowance of expenses under section 40(a)(ia) for failure to deduct TDS on payments to milk societies. It affirmed that the payments to RCDF were for professional or technical services falling under section 194J, thus not deducting TDS rendered the expenditure non-allowable. The Court also ruled that the payments to RCDF were not subject to TDS under sections 194H or 194J, as they were not for managerial services or commission/brokerage. The appeal was disposed of based on these interpretations of the services provided by RCDF and relevant provisions of the Income Tax Act. Case-Laws Income Tax Wed, 30 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337229