https://www.taxtmi.com/caselaws?id=342382 The Tribunal upheld the deletion of an addition under Section 201(1) and 201(1A) of the Income Tax Act for AY 2011-2012. The Revenue's appeal, challenging the deletion of an amount totaling Rs. 86,80,505, was dismissed. The Tribunal concurred with the ld. CIT(A)'s decision, citing previous Tribunal and High Court judgments that the assessee, a Co-operative Society engaged in sugar manufacturing, was not liable to deduct TDS on payments to farmers for sugarcane delivery. The Tribunal's decision aligned with the legal interpretations established by previous court rulings, ultimately leading to the dismissal of the Revenue's appeal. en-us Mon, 01 May 2017 00:00:00 +0530 Wed, 03 May 2017 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342382 The Tribunal upheld the deletion of an addition under Section 201(1) and 201(1A) of the Income Tax Act for AY 2011-2012. The Revenue's appeal, challenging the deletion of an amount totaling Rs. 86,80,505, was dismissed. The Tribunal concurred with the ld. CIT(A)'s decision, citing previous Tribunal and High Court judgments that the assessee, a Co-operative Society engaged in sugar manufacturing, was not liable to deduct TDS on payments to farmers for sugarcane delivery. The Tribunal's decision aligned with the legal interpretations established by previous court rulings, ultimately leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Mon, 01 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342382