https://www.taxtmi.com/caselaws?id=354015 The court held that payments made by the Assessee to harvesting and transport contractors were considered part of the purchase price paid on behalf of sugarcane farmers, and thus not subject to TDS deduction under Section 194C. The Tribunal and CIT(A) found that the bakshish payment did not exceed the threshold limit under Section 194C(5) of the Act, therefore no TDS deduction was required. The appeal was dismissed with no order as to costs. en-us Mon, 08 Jan 2018 00:00:00 +0530 Tue, 16 Jan 2018 09:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354015 The court held that payments made by the Assessee to harvesting and transport contractors were considered part of the purchase price paid on behalf of sugarcane farmers, and thus not subject to TDS deduction under Section 194C. The Tribunal and CIT(A) found that the bakshish payment did not exceed the threshold limit under Section 194C(5) of the Act, therefore no TDS deduction was required. The appeal was dismissed with no order as to costs. Case-Laws Income Tax Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354015