https://www.taxtmi.com/caselaws?id=191133 The Tribunal upheld the CIT(A)'s decision that payments to harvesting and transport contractors, commission to Mukadams, and Bakshish payments did not trigger TDS provisions under sections 194C and 194H. The Tribunal also supported the allowance of prior period expenses, stating the responsibility for these payments lay with the farmers, not the assessee. The Revenue's appeal was dismissed. en-us Mon, 02 Jun 2014 00:00:00 +0530 Wed, 22 Mar 2017 08:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191133 The Tribunal upheld the CIT(A)'s decision that payments to harvesting and transport contractors, commission to Mukadams, and Bakshish payments did not trigger TDS provisions under sections 194C and 194H. The Tribunal also supported the allowance of prior period expenses, stating the responsibility for these payments lay with the farmers, not the assessee. The Revenue's appeal was dismissed. Case-Laws Income Tax Mon, 02 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191133